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Judgment Search Results Home > Cases Phrase: comparative chart of corresponding sections of 1983 act Court: customs excise and service tax appellate tribunal cestat delhi Page 1 of about 21 results (0.100 seconds)

Mar 23 1991 (TRI)

Collector of Central Excise, Vs. Vardhan Syntex, Eastern Spinning

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1991)(37)LC542Tri(Delhi)

..... cases. the learned advocate took us through the introduction to the 198s central excise tariff notes 3 and 4 and the comparative chart annexed thereto wherein the erstwhile tariff item 18 corresponds to the new chapter 54 and 55. he took us through section 11 relating to textiles and textile articles. he also drew our attention to notification 47/85-ce dated 17.3 ..... he relied upon the order of the tribunal in the case of kiran spinning mills versus collector of central excise, bombay , international conveyors ltd. versus collector of central excise, bombay 1983 elt 1216 and cougar international pvt ltd., new delhi versus collector of customs, cochin 1984 elt 310 : 1984 ecr 670 (cegat). he pointed out the explanatory notes to hsn dealing ..... 's law dictionary defining the term "obiter dicta".regarding the citations relied upon by shri parasurampuria he submitted that those decisions which have been rendered in the context of customs act cannot be used to decide classification under the central excise tariff. finally he submits that the approach of raw material nexus is not warranted unless the tariff itself stipulates a ..... ) and specified in column (2) of the table hereto annexed, from so much of the duty of excise leviable thereon under the said acts, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said table: provided that the amount of duty so levied shall be apportioned in the ratio of .....

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Dec 20 1985 (TRI)

Collector of Central Excise Vs. Niphad Sahakari Sakhar Karkhana

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1986)(6)LC281Tri(Delhi)

..... , which are the subject matter of dispute, were worded differently in this notification. we reproduce them for the sake of a comparative study with the corresponding provisions of notification no. 132/82-c.e., dated 21-4-1982 :- "in exercise of the powers conferred by sub-rule (1) of rule 8 ..... such sugar year or sugar years shall be ignored and the average production shall be the average of the production of the corresponding period of the remaining sugar years.6. in the case reported at 1983 e.l.t. 484 (mad.)-1980 cen-cus 505d, the madras high court held that under item 1 of the ..... this notification below :- "in exercise of the powers conferred by sub-rule (1) of rule 8 of the central excise rules, 1944, read with sub-section (4) of section 50 of the finance act, 1982 (14 of 1982), the central government hereby exempts sugar, described in column (1) of the table below and falling under sub-item (1) ..... 182/84-d, dated 11-4-1984 of the tribunal in appeal no. e-405/79-d of m/s. kalambar vibhag sahakari sakhar karkhana ltd. (iii) 1983 e.l.t. 484 (mad.)-1980 cen-cus 505d (mad.)-sakhti sugars limited, coimbatore v. union of india and ors., relied on in tribunal's order reported at ..... 1983 ecr 1995-d (cegat)- mahalakshmi sugar mills co. ltd. v. collector of central excise, kanpur.(madras) (d.b.)-assistant collector of central excise v. new horizon .....

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Sep 04 1998 (TRI)

i.T.C. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(62)ECC591

..... prices were implemented after discussion with s.k. mehta on 1-11-1983. according to learned counsel for ftc, imrb prices for one or two cities for the relevant period are available and the comparative chart is seen in page 1623 onwards of paper book no. 31. both sides have provided comparative charts. the adjudicating authority has adopted the lowest goa price seen in a6 ..... 4a) seized from itc wd at bombay referred to ho price to sw, retailers' realisation and retailers' margin based on ep. a84 refers to "proposed price" effective from 29-10-1983. price shown for 25-8-1983 corresponds to "existing price" in a6 (a33).'proposed price' of a84 and a6 are the same. the revised price list w.e.f. 29-10 ..... to formalise the pricing categories as indicated in the letter effective from sales analysis outputs pertaining to july, 1984 onwards. the letter indicated four classes premium, high, medium and low corresponding to six specific price categories, namely, premium, high, medium upper and lower and low upper and low. the letter indicated categorisation based on "effective price to consumer" for package of ..... retail prices on the retail trade effectively prevented the department from coming to know the true state of affairs and initiating action within the shorter period of limitation under section 11a of the act. in these circumstances, the proviso and the larger period of limitation contemplated thereunder would be clearly attracted to the facts of the cases. mere knowledge of the department .....

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Aug 17 1983 (TRI)

Miles India Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1983)LC1535DTri(Delhi)

..... is to be measured. the changed colour of this material has then to be compared with the different shades of colour shown in the colour chart on the label of the bottle in which the strips are contained. each colour block will correspond to a different percentage of glucose, etc., and therefore by matching the colour ..... area made of special chemicals on one end...the colour developed in the reagent area at 30 seconds after wetting is compared to the colour chart on the bottle label. the colour blocks on the colour chart indicate the amount of glucose present". the directions for the use of the strips are given as follows :- 1. ..... specific description is the latter one.25. shri ganesh had drawn our attention to the tribunal's order in the case of delhi surgical & dressings, reported in 1983 elt 575. in that case the goods consisted of "blood counting chambers" and "pipettes".it was held that the blood counting chambers could not be treated as ..... case of dunlop india (air 1977 sc 597). he also referred to an order of the tribunal in the case of delhi surgical and dressings, reported in 1983 elt 575.8. shri ganesh also referred to certain judgments in regard to sales tax, reported in air 1977 sc 32; 33 stc 333; and 31 ..... 1. messrs miles india ltd., have filed four revision applications (hereinafter referred to as "appeals"), which under section 131b of the customs act, 1962, are to be dealt with as if they were appeals before the tribunal. these appeals involve a common issue and were listed .....

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Feb 28 1987 (TRI)

East Punjab Traders and ors. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1987)(12)ECC113

..... invoices covered various types of material like plain fabrics, those with self designs, and those with checks and prints. there is nothing in the correspondence with the supplier to show that the supplier had fixed the same price irrespective of quality which definitely has a bearing on cost.20. another ..... import licence issued to adya industries with letter of authority in favour of the appellants, their submission is that in terms of section 147 of the customs act they are entitled to clear the goods through customs and penalty being proceeding unpersonam, the fact that adya industries on whom personal ..... price. the collector has also ignored the prices quoted in the 'japanese textiles news' which were filed for similar articles showing the prices were comparable. further in cases of under valuation the department has also to show that there has been unauthorised remittances by the importers which is absent in ..... pointed out by the collector regarding the dates of transfer of the licences are also not of much significance. the counsel referred to the chart of import licences produced during the argument and claimed that they would be valid to cover the consignments. as regards the charge of under- ..... value. in the present case also the department has produced proof of undervaluation for the very same goods. further in the case law cited in 1983-elt-2177 - satellite engineering co. v. union of india - the authorities' reliance on quotations from supplier abroad for establishing a charge of .....

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Jan 16 2002 (TRI)

Bharti Telecom Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)LC588Tri(Delhi)

..... of board of directors. the tests to be applied in order to find out whether buyer is a related person of the seller as contemplated by section 4(4)(c) of central excise act, has been explicitly settled by the apex court in union of india and ors. v. atic industries ltd. -1984 (17) e.l. ..... is clear and irrebuttable evidence of mutuality of interest between them both directly and indirectly and as such they are related persons within the meaning of section 4(4){c) of the act. after referring to the shareholders' agreement entered into between m/s. siemens ltd. and m/s. bharati telecom ltd. for creation of ..... that there is mutuality of interest between btl and stl. we hold that btl and stl are not related persons as defined under section 4(4)(c) of the central excise act.23. the commissioner has referred to certain statements made by shri rakesh sood in support of his finding that stl is interested in ..... .the commissioner rejected the contentions raised by the appellants and held that both btl and stl are related person within the meaning of section 4(4)(c) of the central excise act. the commissioner took the view that btl and stl are only wearing the masks of two separate and distinct legal entities and the ..... a chart showing the comparative values at which the model tps was sold to dot and to stl. in the year 1993-94 this model was sold at the price of rs. 530/- per piece to dot and at rs. 534/- per piece when it was sold to independent distributors. in 1994-95 the corresponding prices were .....

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May 24 2002 (TRI)

Modi Alkalies and Chemicals Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(82)ECC602

..... may be done based on the assessable value of punjab alkalies. in either case, computation should be on the basis of assessable value for corresponding date/period or in its absence on the basis of assessable value worked out on weighted average basis. we make it clear that we ..... adopted of punjab alkalies were fair and reasonable as they were adopted only after averaging. he also produced a chart in support of the contention that the assessable values adopted compared favourably with the assessable of sffi. the learned dr submitted that valuation was in conformity with rule 7 of ..... , the impugned order is right in demanding duty short levied and short paid by invoking the longer period as per proviso to section 11a of central excise act.8. serious contest in the appeal proceedings has been raised only about the method of quantification. the appellant's contention that the ..... from the price data made available by both sides that the price of liquid chlorine was fluctuating vastly during the relevant period. adopting the actual comparable value (as against simple average assesssable value) or weighted average would elimit or limit errors in computation. the short levy is required to be ..... the coming into force of section 11ab. the demand for interest, therefore, is without legal sanction. it is set aside. (i) the amount of short levy shall be re-computed by the adjudicating authority based on the assessable value of sffi for liquid chlorine for the corresponding period. the appellant shall .....

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Jun 06 1989 (TRI)

Mehta Impex Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1990)(45)ELT249TriDel

..... fine = rs. 22,60,000pp on m/s. mehta impex = rs. 7,00,000____________________________________________________________________________________ 20. shri sunder rajan, the learned representative pointed out that the appellants did not produce any correspondence or documents relating to the transactions except those appended to the bills of entry. he made the point that in spite of the very complicated nature of the imports and ..... sunder rajan continuing his reference to the affidavit submitted that according to this document prices were renegotiated, as possehl were supplying the goods to other countries at lower rates as compared to india. he contrasted this and submitted that it is the appellants' case that the price reduction was due to supply of a different mix of goods than the goods ..... notice at pages 23-28 of paperbook. the documents at pages 41-51 are referred to in the show cause notice at pages 11-15 of the paperbook. a detailed chart is annexed and also a complete set of the 51 documents are enclosed. in the circumstances, the 51 documents are no longer secret and are deemed to be declassified being ..... , 1955 which equated the value for the purposes of imports as being the same as under section 14e of the customs act.31. in his rejoinder shri nankani, the learned advocate submitted that the fines imposed were not legally sustainable under section 125 of the customs act as the market prices were not disclosed by the authorities.he submitted that the custom house took .....

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Sep 15 1994 (TRI)

Geep Industrial Syndicate Vs. Collector of Central Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1994)LC244Tri(Delhi)

..... varying thickness of callots, which in its turn, is due to corresponding varying thickness in the surface of the rough rolled flat-forms, both (a) in respect of each flat-forms and (b) in respect of one flat-form as compared to another. (g) out of the rough rolled flat-forms produced ..... our view, zinc flat forms produced by battery manufacturers for punching of callots therefrom are usually in odd shapes and sizes with greater average thickness compared to zinc sheets. such zinc flat is not a commodity bought and sold in the market but is an in-process material which arises at ..... described to include all materials, commodities and articles. it was, therefore, held that the term goods would attract the provisions of section 3 of the central excises and salt act, 1944 which levies excise duty on manufacture and production of goods and not their sale. it was also held that the particular ..... the circumstances it cannot be disputed that they undergo a process which is carried out for the manufacture of an excisable product. section 3 of the central excises and salt act, 1944, prescribed that there shall be levied and collected in such manner as may be prescribed duties of excise of all ..... extrusion process. the required chemicals are filled in the cans and after sealing and cladding, the cans take the shape of finished dry cell batteries. a chart showing the above process is annexed to this affidavit as annexure i. 7 (a) that the process of manufacture including (a) compression of the imported .....

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Oct 21 1988 (TRI)

Kores (India) Ltd. and anr. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(19)ECC86

..... whether the lower price charged for the imported goods can be accepted in terms of section 14 of customs act, 1962. we observe that the goods imported by the appellants are in lots of 1000 kgs and above while the comparative imports by others at a higher price are in lots of 100 and 200 ..... a solicited document after the appellants had been questioned about the price. he pleaded that the appellants had, not produced the basic documents, indent and the correspondence etc, about how the prices were arrived at. he pleaded that the basf had the monoply of the product and in respect of the appellants, they ..... but this price at arms length need not be accepted as the price for the purpose of assessment has to be in terms of section 14 of customs act, 1962. this section for convenience of reference is reproduced below: "the price at which such or like goods are ordinarily sold, or offered for sale, ..... arise.4. on a query from the bench as to how prices moved in previous years, the learned departmental representative pointed out that in the price chart supplied by the suppliers, it is seen that the prices have all along been going up except in 1987 when suddenly a low price has been charged ..... have been importing the goods from the suppliers m/s. basf from 1977 and their associate company were importing the same from the said company from 1983 onwards. he pleaded that they were the biggest importers of this material from the suppliers. in this connection, he drew our attention to the quantum .....

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