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Judgment Search Results Home > Cases Phrase: rationale Court: customs excise and service tax appellate tribunal cestat tamil nadu Year: 1993 Page 1 of about 2 results (0.068 seconds)

Sep 22 1993 (TRI)

Collector of Central Ex. Vs. Bio Ethicals Pharma Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Decided on : Sep-22-1993

Reported in : (1994)LC472Tri(Chennai)

..... create an anomalous situation as during the financial year if the amendment took place some time towards the end of the year then the eligibility for refund as per the rationale of the orders of the collector would arise in respect of all the clearances made from 1st of april till the end of financial year notwithstanding the limitation of six .....

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Sep 10 1993 (TRI)

Radhey Shyam Ratanlal Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Decided on : Sep-10-1993

Reported in : (1993)(68)ELT890Tri(Chennai)

1. this appeal is against the order of the collector of customs (appeals), madras. the learned lower appellate authority has upheld the order of confiscation of the cloves imported by the appellants for the reason that the goods did not conform to the standard of purity as prescribed in appendix b under rule 5 of prevention of food adulteration rules, 1955 and were not, therefore, permissible under section 5 of the prevention of food adulteration act, 1954 read with section 11 of the customs act. there is no dispute that the licence produced by the appellants was as it is valid for the import of the cloves.2. the learned senior advocate for the appellants shri habibullah badsha pleaded that the appellants had imported the goods from a reputed supplier and the goods were covered by phytosanitary certificate, which is considered adequate in the international trade, for importation of the cloves. he pleaded on tests the goods were found to contain extraneous matter including stalk, stem, peduncles and mother cloves to the extent of 10.26% w/w and the volatile oil content was 14.8% v/w on dry basis against the prescribed standard for the same of 2.0% and 15.0% v/w on dry basis. he pleaded that it would be seen that the extraneous matter said to be contained in the cloves was inclusive of stalk, stem, peduncles and mother cloves, which are part of the cloves. he pleaded that as it is as per the certificate there is no insect damage nor is there anything in the certificate to say .....

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