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Judgment Search Results Home > Cases Phrase: rationale Court: customs excise and service tax appellate tribunal cestat mumbai Year: 1995 Page 1 of about 2 results (0.080 seconds)

Jan 12 1995 (TRI)

Sadiq A. Futehally and ors. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Jan-12-1995

Reported in : (1995)(57)LC302Tri(Mum.)bai

..... portfolio in vw held by him as manager sales in asia region, mr. bross' deposition in cross-examination (on which appellants placed heavy reliance) could not really speak on the rationale of their export pricing policy which policy is shaped in their finance department. a further submission made by shri a.k.singhal learned departmental representative in this regard was that ..... price list at a time when the department was aware of the existence of the tourist price list which compares more with domestic price list and shri bross explained the rationale behind the formulation of tourist export price list and regarding the pricing and packaging accessories and standard equipments of the price of the car, he had also explained the relevance .....

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Feb 06 1995 (TRI)

Indian Sugar and General Engg. Vs. Collr. of Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Feb-06-1995

Reported in : (1995)(77)ELT907Tri(Mum.)bai

1. this is an appeal against the order-in-original no. s/10-55/90 gr.ii, dated 9-8-1990 ordering confiscation of a consignment of hydraulic cylinder valued at rs. 15.77 lakhs, which was sought to be cleared against 38 rep licences endorsed with the flexibility provisions contained in paras 175 and 177 of am 1988-1991 policy. the objection was taken by the department on the ground that this is a single item exceeding the value of rs. 10 lakhs and has also exceeded 10% of the value limit prescribed in each of the rep licence and clubbing of the licences for covering the value of the imported item is not permissible. in that view, adjudication proceedings were held and the impugned orders passed.2. shri nankani, the id. advocate mainly pleads by referring to para 177(1) of the policy indicating that hydraulic cylinder is figuring in appendix 3 part a, sr. no. 587b and hence would be governed by the flexibility provisions contained in that para. according to sub-para (1) of the aforesaid para 177, import of a single item shall not exceed 10% of the overall flexibility subject to a maximum of rs. 10 lakhs. he also refers to the definition given of a single item in the policy against para 6(16) of the policy. according to this definition, an item will count as one, even if it may be used in various sizes and specifications e.g. ball and roller bearings can be treated as a single item. secondly, the value limit for a single item will apply for a single entry, wherever there is no .....

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