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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 Year: 1983 Page 1 of about 18 results (0.187 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

Decided on : Nov-02-1983

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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Jul 01 1983 (TRI)

S. Kumar and ors. Vs. Collector of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jul-01-1983

Reported in : (1990)LC725Tri(Delhi)

..... appointed as such. the only other way of amending, expanding or adding to the expression 'collector' is to provide for a definition of the word 'collector' on the lines of section 2(8) of the customs act, 1962 which reads as : - 104. in the absence of such a statutory definition, it would not be proper to enlarge the expression 'collector' for the purposes of the ..... degree, high social position, distinction, eminence".102. the. relative position, standing, status and grade of additional collector of central excise in the central excise department is lower than a collector of ..... of magna carta, which exempted lords from the liability of haying their carts taken for carriage, was held to extend to degrees of nobility not known when it was made, such as 'dukes, marquises and viscounts'.and similarly, engraving copyright act, 1934 which imposed a penalty for piratical engraving, by etching or otherwise, or 'in any other manner copying prints and engravings ..... . l.r. 453 at page 462." 101. in webster's dictionary 'rank' means (1) "relative position or order, relative standing; (2) grade of official standing as in the army, navy or nobility;(3) degree of dignity, eminence or excellence-also relative position in civil or social life or in any scale of comparison, status or grade ; (4) elevated grade or standing, higher .....

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Nov 11 1983 (TRI)

Indian Cable Company Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Nov-11-1983

Reported in : (1984)(15)ELT434TriDel

..... we are of the opinion that there is a definite process of manufacture involved in the subject process.13 now, the question that arises is whether the aforesaid process of manufacture would amount to "manufacture" for the purpose of section 2(f) of the act read with item no. 15-a cet. it ..... principles and without taking into consideration the amendments brought about by the central excises and salt and additional duties of excise (amendment) act, 1980, by which section 2(f) of the act and items nos. 19 and 22 were amended with retrospective effect to specifically include the processes of dyeing, bleaching, printing and other ..... v. union of india, air 1968 sc 922]. that for a process of manufacture to be considered as "manufacture" within the meaning of section 2(f) of the act for the levy of excise duty, a '{new and different) substance or goods having a distinct name, character or use different from those ..... sr. d.r. submitted; that the process of conversion of pvc resin into pvc compound involved a process of "manufacture" within the meaning of section 2(f) of the act. in this context, she referred to the meanings assigned to the expression "compound", ''moulding powder" and "pvc" appearing on pages 268, 699 ..... but only by the plain words of a statute applicable to the facts and circumstances of the case" [inland revenue commissioners v. duke of westminister-1916 ac 1 at 24] ; and (iv) if there is any ambiguity of language in a fiscal statute, benefit of that ambiguity must be given .....

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Mar 27 1983 (TRI)

Modella Textile Industries Pvt. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Mar-27-1983

Reported in : (1983)LC1038DTri(Delhi)

..... that rags by themselves do not require any manufacturing activity nor do they entail any such process which could be deemed to be "manufacture" within the meaning of section 2 (f) of the central excises act.17. . we also consider the contention of the learned departmental representative, that no manufacturing activity was contemplated for the purposes of countervailing duty, as not sustainable because ..... fabric is one metre or more and of length more than 23 centimetres but less than 65 centimetres where the width of the fabric is less than one metre.this definition can certainly furnish an unmistakable guideline as to what is meant by the term "rags" within the meaning of the excise tariff. as a corollary, any goods not conforming to ..... , the alternative plea of the appellant that rags as such, if collected in india, would not be termed as "excisable goods", as no manufacturing activity was involved, also assumes high degree of plausibility, benefit whereof has to go to the assessee, and there could be no room for entertaining any doubt on this score too; firstly, because, as already observed, customs ..... specifications as could not be retrieved, for any use, other than manufacture of shoddy yarn. these, therefore, cannot be treated as "excisable goods" within the meaning of section 2(d) of the central excises act, not involving any process of manufacture. the mere activity of collection or disposal of these goods in india would not, in our considered view, attract any excise duty .....

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Nov 25 1983 (TRI)

Bayer (India) Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Nov-25-1983

Reported in : (1984)(16)ELT375TriDel

..... rate of duty must be done with reference to the date mentioned in section 15 in various circumstances." 13. reference to section 2(25) of the act to the definition of imported goods does not advance the matter for the appellant. the definition says that "imported goods" means any goods brought into india from a ..... ship enters the territorial waters of india. it will be seen that there is no definition of territorial waters of india in the customs act, 1962. however, under the territorial waters continental shelf act no. 80 of 1976 section 2 defines the limit in relation to territorial waters, the continental mean the limit ..... 3-1967. the bench rejected the claim of the customs that the date has to be determined in terms of section 15 of the act. it held that, reading sections 2(23) and 2(27) import takes place when goods are brought into the territorial waters of india from a place outside india. it ..... goods remain imported goods till they are cleared for home consumption, which cannot be done without complying with section 15, and presenting a bill of entry under section 46 of the act. therefore, the definition of imported goods would suggest that import is not complete for fiscal purposes at the time when the ..... to the importers on the date of import of goods. he drew our attention towards the single bench case of bombay high court in all india medical corporation v.almeida (1981 e.l.t. 929). he also cited some of the cases under the income tax law. in kesoram industries and .....

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May 21 1983 (TRI)

international Conveyors Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : May-21-1983

Reported in : (1983)LC1093DTri(Delhi)

..... of 1957)". the expression "cotton fabrics", "rayon or artificial silk fabrics" and "woollen fabrics" were assigned, by virtue of section 2(c) of the additional duties of excise (goods of special importance) act, 1957, the meanings assigned to them in the corresponding items of the central excise tariff schedule], had noted that the tyre body or carcass consisted of a series of layers ..... under item 22 cet (i.e., rayon or artificial silk fabrics, all varieties). in coming to this conclusion, the court took into account the commercial parlance test as also the definition of the terms "fabric" in the "mercury" dictionary of textile terms, "the man-made textile encyclopaedia" and other authorities. in the present case, as has been noted earlier, the so ..... farm and are used for the table". this meaning of the word 'vegetables' was reiterated in m/s motipur jamindary case where sugarcane was held not to fall within the definition of the word 'vegetables' and the same meaning was given to the word 'vegetables' in washi ahmed's case (supra) where green ginger was held to be 'vegetables' within the ..... order and not refuted by the appellants. belting cloth, however, is called by the appellants as carcass to which pvc is impregnated. considering the supreme court's judgment cited above, definitions of the terms "textiles, fabrics" and "belting" given in the fairchild's dictionary of textiles and the manufacturing process deployed by the appellants, there is no doubt that belting is .....

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Oct 24 1983 (TRI)

Andhra Cotton Mills Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Oct-24-1983

Reported in : (1985)LC625Tri(Delhi)

..... a complete code by itself, so far as durability of the imported goods was to be determined, and that the provisions of the act particularly the definition clauses, namely, sub-section (23) of section 2 read with sub-section (27) made it clear that the import was complete as soon as any goods were brought into india including territorial waters thereof, from any place outside india ..... order to the appellate collector, contending that the import was complete as soon as the vessel called on bombay port on 2-12-1978 in view of the definition of the term "import" as given in section 2 (23) of the act read with sub-section (27), which defines "india" to include "territorial waters", also, with the result that the moment the ship carrying this ..... that there was no taxable event in this case as the goods being not chargeable to duty, they were not "dutiable goods", within the meaning of section 2(14) of the act, and consequently neither section 12 nor section 15 would apply.10. he also assailed the order of the appellate collector, as opposed to principles of natural justice, inasmuch as he had introduced certain ..... consignment which was meant to be discharged at bombay port arrived into the territorial waters of india, the taxable event took place in terms of section 12 .....

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Feb 03 1983 (TRI)

Laj Enterprises Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Feb-03-1983

Reported in : (1983)LC524DTri(Delhi)

..... the observations fell short of conclusive study of the case, and that the catalogue annexed with the petition (annexure c) also substantiated his claim that the goods were diagnostic medical appliances, and that the appellate collector erred in ignoring the said material placed on record. it was further elucidated that the goods had been incorporated with very accurate and ..... government under the provisions of section 131 of the customs act, 1962 was transferred to the tribunal by virtue of provisions of section 131-b(2) of the customs act, 1962, as if it were an appeal filed before the tribunal, and is being disposed of as such.2. the appellant which is a proprietary concern manufacturing, inter alia, medical and surgical appliances imported one ..... relevant portion of this document because it is pertaining wholly to blood counting chamber, such as the present one in dispute :- "levy counting chambers. introduced by us in november, 1916, and awarded the edward longatreth medal of merit by franklin institute, philadelphia, in december, 1917. they were the first counting chambers to be made in the u.s. and ..... blood mixing pipette (white), (i) 2 cover slides, optically plane, and 8. it is thus abundantly clear from a perusal of these catalogues that what was imported as blood counting chambers, were not plain glass slides but highly specialised appliances to be employed for the specific purpose of blood counting, and made to definite specifications and a great deal of technology .....

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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

Decided on : Aug-17-1983

Reported in : (1983)LC1535DTri(Delhi)

..... a net of very bright radiant lines. therefore, it was held that they were highly specialised appliances to be employed for the specific purpose of blood counting, and made to definite specifications. so far as the pipettes were concerned, it was found inter alia that they were not wholly of glass and almost half was of transparent plastic tube. in coming ..... available for extremely sensitive and rapid analysis of many constituents in urine and other fluids (table 362)"; (5) shri ganesh also referred to dictionary definitions of the word "appliance". he quoted the shorter oxford dictionary, which contains the definition "a thing applied as means to one end" and webster's iii new international dictionary "a tool, instrument or a device specifically designed ..... same function as the product which leaves the appellants' factory after being attached to a plastic sheet which is cut into strips; (2) the imported goods are comparable to the medical appliances mentioned above, and should, therefore, be regarded as medical appliances in themselves; (3) shri ganesh quoted from the work "diagnostic aids in the practice of veterinary medicine" by harry h. bewier ..... 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 together, it was then observed that some .....

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Oct 25 1983 (TRI)

Peico Electronics and Vs. Collector of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Oct-25-1983

Reported in : (1983)(14)ELT2512TriDel

..... not completely filled." shri kohli pointed out that the report of the customs laboratory itself made it clear that none of the samples conformed to the above definition. in each case it has been stated, with reference to "appearance and characteristics" that "interstices between the yarns are open". again, in respect ..... would not be covered by the board's letter.18. shri tayal also submitted that if the spider cloth was held as not covered by the definition of "impregnated fabrics", it could be considered as 'coated fabrics", which were also covered by item 19 iii.19. on shri kohli's ..... 68 of the central excise tariff schedule, and vacated the show cause notices issued in this regard.2. thereafter the collector of central excise initiated proceedings under section 35a (2) of the central excises and salt act, as it then stood, against the assistant collector's order. he observed that central excise duty ..... . the short question before us is whether the spider cloth can considered as "fabrics impregnated...with...artificial plastic materials". in this context the definition of "impregnated fabric" contained fairchild's dictionary of textiles, on which the appellants have relied, is by relevant. we are unable to agree with ..... "spider" is a circular disc with a hole in the centre. it is not flat but has been given wrinkled shape and also a considerable degree of stiffness. we understand that the "spider" is used as a component part of a loudspeaker.9. the main argument advanced by shri kohli .....

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