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Judgment Search Results Home > Cases Phrase: medical degrees act 1916 section 2 definitions Sorted by: recent Court: customs excise and service tax appellate tribunal cestat delhi Year: 1983 Page 1 of about 18 results (0.146 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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Dec 17 1983 (TRI)

Collector of Central Excise Vs. Pennar Ceramic and General

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Dec-17-1983

Reported in : (1986)(25)ELT427TriDel

..... denial that the goods contained these three materials, though they might contain other materials also. accordingly, in terms of the madras high court judgment, they would come within the definition of porcelain. the reason why the madras high court had decided that matter against the department was that the fuselinks could not be considered as porcelainware. the main reason for ..... although the exact proportion of these may vary. it would be difficult to regard as porcelain an article which contains only a minor proportion of these components. even the isi definition of porcelain states that it is ceramic whiteware, and ceramic whiteware is described as being commonly white and of fine texture. the goods in question which are stated to be ..... parlance a general merchant dealing in "glassware" does not ordinarily deal in articles like clinical syringes, thermometers, lactometers, etc. which articles though made of glass, are normally available in medical stores or with manufacturers thereof like the assessee. it is equally unlikely that consumer would ask for such articles from a glassware shop. in popular sense when one talks of ..... 10.1982, when the provisions relating to the tribunal came into force, the show-cause notice was, under section 35p(2), central excises and salt act, transferred to the tribunal, for being dealt with as if it were an appeal filed before the tribunal.2. since the show-cause notice related to four orders-in-appeal, four appeals with the collector of central .....

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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 shelf...to 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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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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Nov 07 1983 (TRI)

S.K. Industries Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Nov-07-1983

Reported in : (1984)(15)ELT216TriDel

..... chemist to the shoe and leather industries, chief chemist, empire stein and finish co. published by r.h. johns ltd., newport, contains a section on spirit dressings which are said to be prepared by dissolving natural resins such as shellac, sandarac, benzoin and manila-copal in mixtures of organic solvents usually industrial methylated spirit ..... this book, synthetic resins have recently been developed for use in shoe dressing, and are usually applied by the spray method. they are flexible and can be supplied in various degrees of brightness. the dressing is colourless as otherwise the linings and edges will be stained. modern shoe dressings (the raw materials, manufacture and application) by w.d. john, consultant ..... by shri k. narasimhan, advocate argued at the hearing on 24th, 25th and 26th october, 1983. he argued their product was registered under the trade and merchandise and marks act in december, 1969 as manufactures of leather dressings and not in class iv. excise licences certified them to be manufacture of leather dressing. by virtue of this classification, they are ..... requirements for the same. we will, therefore, have to examine for ourselves to see if the leather resins produced by s.k. industries are indeed varnish assessable under item 14-ii (i).21. the collector found that the assessment under item 14 was perfectly in order because this item covers, amongst others, "water pigment finishes for leather". we should dispose .....

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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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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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Sep 15 1983 (TRI)

Sri Ramdas Motor Transport Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Sep-15-1983

Reported in : (1983)(14)ELT2067TriDel

..... not lend any assistance to the appellants, assuming as observed by the tribunal in the case of pyrites phosphates that in the absence of express definition in the tariff itself, these could furnish guidelines in understanding the real import of a tariff entry, as understood by the trading public, a reference ..... of the assistant collector was upheld.10. it is against this order that the party has filed the present appeal to the tribunal under section 35p of the act assailing the order passed by the appellate collector, confirming the classification of the goods under t.i. 52. the statement of facts reproduced ..... wanting to purchase the same would even think of going to such a dealer. he invited pointed attention to the fact that tariff item 5.2 which the department is now applying to these items, was in existence since 1971 but nevertheless these hub-bolts and nuts had been classified ..... the advice issued by the central board of excise & customs (hereinafter referred to as the board) vide tariff advice no.5/77, dated 25-2-1977. they further asserted that these hub-bolts, apart from discharging the function of fastening, had other engineering features which help in transmission of motion ..... covered by the said notification, all others were exempt from duty. the appellant went on clearing the subject goods accordingly, availing benefit of the said notification.2. however, by means of the finance bill covering 1979 budget, a change was brought in the t.i. 34a inasmuch as it was made to .....

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Aug 23 1983 (TRI)

Collector of Central Excise Vs. Indodan Milk Products Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Aug-23-1983

Reported in : (1983)LC1959DTri(Delhi)

..... the notification, such as syrups and squashes etc., required addition of water and the case of 'milkafe' was, therefore, not a unique one. the appellate collector had been led by definitions given in technical dictionaries while the matter required to be decided in the light of the popular meaning of the expression "ready-to-serve beverage". though the chemical examiner who ..... tentatively of the view that the aforesaid order-in-appeal of the appellate collector was not correct, proper and legal and initiated review proceedings under the then section 36(2) of the central excises and salt act, 1944 by issuing a show cause notice dated 25-9-82. the proceedings commenced with the issue of this show cause notice have since been transferred ..... , if so, whether it is covered by the expression "ready-to-serve beverages" occurring in s.no. 9 of exemption notification no. 17/70-c.e., dated 1-3-1970.2. the facts in brief are that the respondent company cation lists on 30-6-79 and 21-6-80 declaring "milkafe' under ilerri 1-b and claiming exemption under the .....

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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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