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Judgment Search Results Home > Cases Phrase: patents Court: customs excise and service tax appellate tribunal cestat delhi Year: 1986 Page 2 of about 13 results (0.067 seconds)

Jul 02 1986 (TRI)

Collector of Central Excise Vs. Sarabhai Chemicals

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jul-02-1986

Reported in : (1986)(26)ELT1057TriDel

..... .85 passed by the collector of central excise (appeals) bombay, preferred by the collector of central excise, baroda. the respondents in this case, m/s. sarabhai chemicals of baroda manufacture patent or proprietary medicines classifiable under tariff item 14e of the central excise tariff. the issue involved is regarding their claim for assessment of duty at the concessional rate under notification .....

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Dec 12 1986 (TRI)

West Coast Paper Mills Limited Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Dec-12-1986

Reported in : (1987)(12)LC437Tri(Delhi)

..... having made up their mind, were made. the high court held that there is no power in ihe chief justice of a high court under the constitution or the letters patent or the rules of the high court or section 108(2) government of india act, 1915 to withdraw or transfer a case of which a divisional court is in session .....

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Nov 14 1986 (TRI)

Equipment Sales Corporation Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Nov-14-1986

Reported in : (1987)(10)LC251Tri(Delhi)

1. the subject-matter of dispute, in this appeal, are goods imported by the appellant, and described in the invoice as well as bill of entry as : 'drainage bags'. the bill of entry, for home-consumption and clearance, was filed on 16-2-85 in the bangalore customs house. while classifying the goods under tariff item 90.17/18 of the cta, the appellants styled them as 'life saving surgical & medical equipment', and claimed benefit of notification no. 208/81-cus. dated 22-9-81 vide serial no. 22a. it was also claimed that the import was permissible under o.g.l. vide item no. 38 in list-2 of appendix-vi of the itc policy for the year am 1984-85.2. the authorities, however, entertained a doubt about claim of the appellants for benefit of notification no. 208/81-cus, and also to their entitlement to have the import under the ogl. a notice to show cause was accordingly issued on 7-3-85. after considering appellants' reply thereto, dated 20-3-85, an order was passed by the collector of customs, bangalore, on 16-4-85, whereby both the contentions; namely, for benefit of notification and for entitlement to import under the ogl, were rejected and the goods were ordered to be confiscated against a redemption fine of rs. 9,16,000/-; further holding that these goods - numbering 1,50,000 pieces of 'drainage bags' - be cleared on payment of duty, without benefit of notification no. 208/81-cus.3. appellants took an appeal to this tribunal which was disposed of by our order no. 299/85-b2 dated .....

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