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Judgment Search Results Home > Cases Phrase: medical degrees act 1916 section 2 definitions Court: customs excise and service tax appellate tribunal cestat delhi Page 1 of about 336 results (0.148 seconds)

Nov 02 1983 (TRI)

J.L. Morison, Son and Jones Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1984)(15)ELT251TriDel

1. these proceedings, since transferred to the tribunal pursuant to the provisions of section 35p(2) of the central excises and salt act, 1944 (hereinafter referred to us the act), arose as a result of rejection of claims for refund of duty paid, that had been filed by m/s. smith and nephew (india) limited. the two refund claims, filed ..... 's pharmacology in medicine, 3rd edition; p. 797; and the pharmacological basic of therapeutics by goodman and gillman; 4th edition, p. 1050. they thus emphatically asserted that zinc oxide had definite therapeutic value, and that the zinc oxide adhesive plasters or bandages could not fall within general heading of 'adhesive tapes' which term, according to them, applied to adhesive tapes meant ..... for industrial or other non-medical use. they thus contended that the true nature and character at various stages of manufacture, distribution or sale of their products made them quite distinct from the ordinary adhesive tapes ..... to support his contention that these products known as zinc oxide adhesive plaster or bandages were made to specifications as laid down by these authorities and were subjected to highest degree of quality control, and were marketed with clear indication that they conformed to these standards, laid by the b.p.c. reading from the relevant portions thereof, he stated that .....

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Sep 01 1998 (TRI)

Charanjit Kumar Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1999)(110)ELT931TriDel

..... retraction of confessional statements. briefly stated that the judgment shows that where the retracted statement is proved by any corroborative evidence then in spite of its retraction it has high degree of value and that the burden to prove that the statement is obtained by threat shifts to the accused. in the present case, there is no supporting evidence to the ..... of the bail application on record.his claim that even at the time of remand, the claim had been made, seems to be established on the court directing medical examination to be conducted. the medical report suggests that the present appellant received physical injuries approximately at the time when he was making the confessional statement. therefore, his claim that the statement was ..... the provision akin to section 123 of the customs act, 1962.the hon'ble high court held that for the provisions to be invoked there must exist a reasonable belief in the mind of the officer arising out of some definite material by way of some definite information. in cases where by chance gold is seized in transit, the provision of section 123 would not ..... from the proceedings, neither request was accepted. shri kaushik also refers to the document issued by arun kumar in which the purity of the gold was described as 23 1/2 ct.3. the purity of gold can be described in carats or by "touch" whereby the highest purity is of 24 carat or of 100 touch. the measurement of touch .....

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Jul 28 1998 (TRI)

Jagson International Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(162)ELT1002TriDel

..... that an import general manifest is to be filed in respect of conveyance and not in respect of aircraft itself which is being imported. as per the definition of goods in section 2(22) of customs act air-crafts are also goods. he placed reliance on the decision in the case of union of india v. chowgule and co. pvt. ltd. - 1985 (20) e ..... a manifest was not filed observing that aircraft in question was not only carrying dutiable goods i.e.spares and accessories but was also goods as defined under section 2(22) of the customs act.3. shri l.p. asthana, learned advocate, appearing on behalf of the appellants submitted that rule 58(6)(a) of the aircraft rules provides that no customs duty ..... very often. our service would give them convenient access to delhi.....air service as suggested by us provide easy and comfortable way of moving ailing patients to the well equipped medical establishments of delhi....." their proposal for issue of air taxi operators' permit was approved by the dgca under their letter dated 20-7-1990. in pursuance of their action for ..... .i.t. - air 1958 pun. 260, that intention consists of a desire that certain specified consequences shall follow from party's act or omission, therefore, includes foresight of certainty of a consequence. the consequence of an act may range in every degree from the remote and unexpected through the reasonably possible, the likely or probable, to the inevitable.from the various documents relied .....

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Aug 22 2002 (TRI)

Lady Amphthil Nurses Instns and Vs. Cc, Chennai and Cc, Cochin

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(83)ECC630

..... specified in the notification, goods of any specified description, for the whole or any part of duty of customs leviable thereon under section 2(15) "duty" means a duty of customs leviable under the act. under section 28 of the act, the notice for payment of duties was required to be issued by the proper officer the determination of the amount of duty due ..... no steps can be taken as seen in the judgment in w.p. 20392/98. that being the case we are of the view that the department having taken a definite stand in that case, cannot take different stand under any changed circumstances.learned counsels, therefore, submitted that in the event of violation of the continuing obligation the authority who ..... exemption and hence there could be no time-limit to be counted from the date of clearance of the hospital equipment. further the karnataka high court in the case of medical relief society of south kanara cited above in para 43 held, "proceedings for recovery of the exempted customs duty or the confiscation of the equipment in the above circumstance ..... the period specified therefor. explanation--for the purposes of this notification, the expression "hospital" includes any institution, centre, trust, society, association, laboratory, clinic and maternity home which enders (sic) medical, surgical or diagnostic treatment.5. the salient features of the exemption notification no. 64/88 are as under: (a) this notification exempts equipment, apparatus, appliance including spare parts and accessory .....

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Feb 22 2006 (TRI)

Hissar Medical Diagnostic and Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... their recommendation but no reply/recommendation was received from the state government in their case for fulfillment of the conditions laid-down under notification no.64/88. m/s hissar medical diagnostic & hospitals ltd., is only a diagnostic center not having indoor treatment facilities and therefore it is not fulfilling the conditions for availing and retaining customs duty exemption ..... . necessary evidences in the form of photographs of free beds were also produced before the adjudicating authority.affidavit was also filed by the managing director of m/s hissar medical diagnostic and hospitals limited wherein, it was stated that a committee comprising of doctors from civil hospital hissar visited the hospital and the committee conducted a thorough inspection of ..... the directorate general of health services under notification no. 64/88-cus dated 01.03.1988. show cause notice dated 24.5.1997 was issued to m/s hissar medical diagnostic & hospitals limited that they were required to submit the installation certificate from directorate general of health services within a reasonable period and no such certificate was produced by ..... to any prohibision imposed and hence these were not liable for confiscation under section 111(d) of the customs act. therefore, the order of confiscation is bad in law.3.2. it was argued that in the show cause notice penalty is proposed under section 114a of the customs act and the commissioner has imposed a penalty under the said provision. this provision .....

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Jan 07 2002 (TRI)

Khabros Steel (i) Ltd. Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(89)ECC472

..... if the goods are ordered for confiscation and an option is given to pay fine in terms of subsection (1) of section 125 of the customs act, then in terms of sub-section (2) of that section, where an order is passed for payment of customs duty along with the order of imposition of fine in lieu of confiscation ..... the conditions of notification subject to which exemption of the goods was granted, without attracting the provisions of section 28(1) of the customs act. the id. sdr further relied on the decision of hon'ble karnataka high court in medical relief society of south kanara v. union of india [1999 (111) e.l.t. 327 ( ..... in the case of mediwell hospital and health care pvt.ltd., jagdish cancer and research centre and that of the karnataka high court in the case of medical relief society of south kanara (referred to supra), we are of the view that there is no bar against demand of differential duty, subjecting the ..... which the same are exempted from duty are not satisfied unless the non-observance thereof is sanctioned by the proper officer. the medical equipment (in the case before the court) was imported subject to the conditions that the petitioners continuously discharge the obligation of providing a ..... medical, surgical and diagnostic treatment to atleast 40% of its outdoor patients and to indoor patients with a family income of less than rs. .....

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Mar 03 1998 (TRI)

Shri Sudesh Kumar Mittoo and ors. Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(60)ECC596

..... smuggled foreign marked gold brought into india in contravention of section 7c and section 11 of customs act, 1962 read with section 3(1) & section 3(2) of foreign trade (development & regulation) act, 1992 rendering thereby the same liable for confiscation under section 11(d) of the customs act, 1962.he has held that the notices have also ..... has rejected the stand taken by the noticees that the indian currency were for labour charges. hence he has ordered for absolute confiscation under section 121 of the customs act, 1962.3. we have heard id. advocates shri g.k. rana and shri d.k. rana for the appellant and shri p. ..... first statement itself had spoken about injury to his person. he was limping and carrying medicine and prescriptions on his person. he has produced medical certificate from a doctor who is in amritsar, who could not have known about the officers dealing with mittoo, yet the doctor certified that ..... in smuggling of foreign marked gold biscuits as they possessed/disposed of the same illegally and hence were liable for personal penalty under section 112(b) of the customs act. as regards indian currency of rs. 25,000/-, id. commissioner has observed that the same was also found to be the ..... ajmer before boarding the train. therefore, he has concluded that the fracture of any injury was prior to the seizure case. as regards the medical certificate produced by shri g.k. rana for shri sudesh kurnar mittoo, id. commissioner has observed that the same was obtained by a private .....

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Feb 28 2003 (TRI)

Cce Vs. Dabur India Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)LC599Tri(Delhi)

..... are used for limited period and are not used continuously.6. we have considered the submissions of both sides. from the definition of the term, "medicament" as given in note 2 to chapter 30 of the tariff, we observe that a product to be considered as "medicament" must have therapeutic or prophylactic ..... that the impugned product does not treat the ailment or prevent diseases and accordingly it does not have therapeutic or prophylactic use; that no medical prescription by medical practitioner is required; that dosage is not prescribed and the product is used throughout the year, not for limited time; that the product is ..... the classification of a product under chapter 30 or chapter 33 may be done as per the rules of interpretation of the central excise tariff act read with chapter note l(d) to chapter 33 and various judgments mentioned in the circular. we thus held that the impugned product is not ..... shar and seasame oil which are mentioned in the authoritative books of ayurveda, namely, bhava prakasha mentioned in the first schedule to the drugs & cosmetics act; that lal tail is useful in sookha rog (ricket) among the children and also helps in providing strength to the muscles of the babies. he relied ..... of a product under chapter 30 or chapter 33 may be done as per the rules of interpretation of the central excise tariff act, 1985 read with chapter note 2 to chapter 33 and various judgments. finally he also mentioned that the larger bench of the tribunal in the case of baidyanath .....

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Oct 14 1997 (TRI)

Bharat Dental Redical Supply Co. Vs. Collector of Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(99)ELT71TriDel

..... dental work. the notification is reproduced below :- gsr in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts medical equipment, their accessories and spare parts falling within chapter 84,85,90,94 or 98 of ..... in excess of the amount calculated at the rate of 40 per cent ad valorem; and (b) the whole of additional duty of customs leviable thereon under section 3 of the said customs tariff act. 15. fibre optic light equipment with attachments for dental work. the catalogue of the manufacturer describes the goods as under :- the executor's small, lightweight gun is ..... -appeal passed by the collector of customs (appeals), new delhi. in this case the benefit of notification no. 65/88-cus., dated 1st march, 1988 was denied to the appellants.2. the appellants made import of five sets "fibre optic executor light cure system gun style 230 volts with kit". the appellants claimed the benefit of notification no. 65/88-cus ..... the first schedule to the customs tariff act, 1975 (51 of 1975) and specified in the table hereto .....

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May 21 1986 (TRI)

Aruna Industries Vishakhapatnam Vs. Collector of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1986)(9)ECC35

..... site of the customers would not amount to a manufacture. hence even assuming that the respondents are manufacturers since the goods are not manufactured in a factory under section 2(m) of the factories act or cleared from a factory, the provisions of the central excise rules could not apply.24. the third question that remains to be considered is whether the ..... to medical college and hospital cannot be separated from the main institution. employees are not workers and the laundry is not a factory."(tribunal), (maharashtra agro industries development corporation ltd., v. collector of central excise, bombay)- "the workers employed in the construction of a new unit of an existing factory are not employees as defined in section 2(2) of the employees state insurance act ..... circumstances of the case." 1985 (20) elt 280 (delhi) (metal forgings p. ltd. and anr. v. union of india and ors.) "now once an article comes into existence with the definite identity, the process of manufacture is complete and it is exigible to duty." factory: air 1956 (43) bombay 219, (state v. ardeshir hormusji bhiwandiwala) "the expression 'premises including precincts' merely ..... by hand in the sense that nobody can create matter by hand, it is the transformation of a matter into something else and that something else is a question of degree, whether that something else is a different commercial commodity having its distinct character, use and name and commercially known as such from that point of view is a question .....

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