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Case Laws
Showing 161 to 180 of 355 Records
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1995 (11) TMI 202
Plastic - PVC Master Batches having less than 10% colour contents ... ... ... ... ..... . 5. emsp On perusal of the order passed by the Collector, we find that he has gone by the criteria that Master batch should contain more than 10 colourant without indicating any basis or authority for the same. As observed by us earlier, even according to the Board rsquo s Circular F. No. 93/44/87-CX. 3, dated 17-9-1987 issued on the basis of the advice tendered by the Chief Chemist, the possibility of Master batch having less than 10 colourant could not be ruled out. Under these circumstances, it was incumbent upon the concerned adjudicating authorities to arrive at their findings after examining the nature and use of the disputed product and how it is known in trade parlance. We therefore set aside the impugned orders and remand the matters to concerned adjudicating authorities for de novo adjudication in accordance with law and after giving an opportunity to the assessees for personal hearing. 6. emsp The appeals and the Cross Objection are disposed of in the above terms.
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1995 (11) TMI 196
Refund - Consequent upon appellate order ... ... ... ... ..... orders of the Assistant Commissioner, Bombay and the Collector (Appeals), Bombay and the Tribunal rsquo s order in the appeals. As we understand, what was an issue in the present appeals was the correctness of the decision of the Assistant Commissioner, Bombay to load the innvoice price by a particular percentage. It does not have a direct bearing on the imports effected at New Delhi Airport. What we understand is that the Customs authorities at New Delhi chose to follow the precedent set up by the Customs authority at Bombay. It may be that the applicant will be justified in seeking refund from the New Delhi authority since the order passed by the Assistant Commissioner, Bombay (on the basis of which the Customs authorities at New Delhi acted) has been reversed but we do not think this arises directly by way of implementation of the order passed by this Tribunal in the appeals. The remedy of the applicant lies elsewhere. With these observations the application is dismissed.
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1995 (11) TMI 195
... ... ... ... ..... be turned out only by a single machine feeding the input at one end and receiving the output-zip at the other end. Each machine is to perform a particular function and is to be designed for the manufacture of polyester zip. The other objection is that two of the machines viz. stitching machine and drying machine were not claimed under this heading. But that cannot be held against them, because these two machines having individual functions possibly are specified elsewhere and they might be capable of general use. In any case, merely because the respondents did not object to the Department rsquo s classification in regard to the two machines, it cannot be a ground for denying the classification in respect of other machines, admittedly designed to perform individual functions, which ultimately result in manufacture of polyster zip, under 84.59(2). 6. emsp We, therefore, find no reason to interfere with the order of the Collector (Appeals). Appeal from the Revenue is dismissed.
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1995 (11) TMI 194
Demand - Limitation - Relevant date ... ... ... ... ..... ellants, because of certain complaints, and to market their products to the better satisfaction of their customers, they replaced these parts with such parts which provided superior or better functioning. The subjects parts were discarded only because they did not function to the expectations of the customers. Otherwise, the parts were acutally used and very much usable and Vehicles were actually ready for being sent to the market with those parts. The parts therefore, cannot fall within the purview of the definition, ldquo Waste and Scrap rdquo . 8. emsp There is no denial that the subject parts have been removed from the factory in the same condition and without any alterations. 9. emsp The item also cannot be claimed as by products as the same cannot fall within the said category. 10. emsp The contention of the appellants to treat the subject items as scrap having stood negatived, the demand raised appears justified and is accordingly confirmed, and the appeal is rejected.
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1995 (11) TMI 193
Confiscation - Smuggling ... ... ... ... ..... he transportation of the seized silver without their knowledge. Since there is no evidence to corroborate the statement of Kana Ram that he was acting under the instructions of the owners of the truck and a part of the money which he was to receive from Madan Lal for transporting the seized silver was to be paid to Kishan Lal and Ashok Kumar, we hold that they can be extended the benefit of doubt. 9. emsp In view of the foregoing and having regard to the value of the seized silver and also the time that has elapsed from the date of seizure, we modify the impugned order to the extent that the confiscated silver shall be released to the owner on payment of redemption fine of Rs. 20,000/- only and the truck used for the transportation of the said silver shall be released to the owner on payment of redemption fine of Rs. 15,000/- only and the penalties imposed on Kishan Lal and Ashok Kumar shall be remitted. 10. emsp Subject to these modifications the impugned order is confirmed.
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1995 (11) TMI 192
Dutiability - Marketability ... ... ... ... ..... ium Co. Ltd., there were some sales also we respectfully agree with the rulings of the Hon rsquo ble Supreme Court and hold that waste liquor I and waste liquor II are not goods for purpose of levy of Central Excise duty. 10. emsp On the question of time-bar, we find that the appellants brought out lucidly in the arguments adduced by the ld. Counsel that all the facts namely the production of waste liquor I and waste liquor II in the course of manufacture of caprolactum and burning of waste liquor I and waste liquor II and production of steam and its utilization for concentrating waste liquor was fully disclosed to the Department. There was no mis-statement of facts or wilful suppression in the instant case. We therefore, hold that the demand is hit by limitation and is sustainable in law. The question of estoppel now being only of academic interest is not being commented upon. 11. emsp Having regard to the above findings, we set aside the impugned order and allow the appeal.
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1995 (11) TMI 191
Woven sacks ... ... ... ... ..... ted only to such sacks which were manufactured on flat knitting looms. Vide Notfn. No. 3/87, the scope of exemption appears to have been extended but specifically excluding the availability of exemption to such sacks which were manufactured on circular looms. Presumably because some difficulty was experienced in administering the same Notfn., a Notfn. seems to have been issued specifying as to what is meant by sacks Woven on circular looms. The same Notfn. No. 57/90 clearly appears to be the one of a clarificatory nature and cannot be treated as altering the situation which existed earlier. Considering the same Notfn. as a clarificatory one, the appellant rsquo s claim for refund obviously gets negatived as they are manufacturing sacks out of the fabrics woven on circular looms. From this view point, therefore, the claim for refund cannot be entertained and has been rightly rejected by the authorities below. Therefore, the appeal does not merits consideration and is rejected.
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1995 (11) TMI 190
Natural Justice ... ... ... ... ..... ed baggage which were liable to pay substantial duty were kept under the custody of the customs authorities in the import export godown manned by the customs officers and also the officers of STC, it is surprising that how the goods under the custody of the authorities could have been removed without the connivance of its officers. To a specific query to the learned DR as to whether any action was initiated against the officers concerned, the learned DR submitted that he has no information and prayed that suitable observation may be made. In my view, the goods could not have been removed from the customs godown without the connivance of some customs officers and the officers of the STC and no action had been taken against those officers concerned, I strongly feel that this is a case where necessary action ought to be initiated in the interests of justice and in this view I direct that a copy of the judgment be marked to the Chairman of the CBEC for favour of necessary action.
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1995 (11) TMI 189
Copper sheets and circles ... ... ... ... ..... Tribunal rsquo s order referred to by him. 9. Ld. D.R. reiterated the order of Collector (Appeals) mentioning that apart from copper, zinc had been admittedly used. 10. emsp We have considered the above submissions. We observe that Ld. Counsel rsquo s arguments have strong force. Their product is admittedly classifiable under Heading 7409.20 and the order shows that the Department itself has classified it under 7409.20 which reads as ldquo of copper-zinc based alloys (Brass) rdquo . 11. emsp Admittedly there is no dispute about classification. We also observe that in the notification the proviso in question refers to goods made from copper and articles thereof falling within Chapter 74 and this chapter covers not only articles of pure copper but those of copper alloys also. 12. emsp Hence, following the ratio of the Tribunal rsquo s order in the case of M/s Bama Metal Industries, Burdwan and M/s. Tara Metal Industries, Burdwan cited by the Ld. Counsel, we allow the appeals .
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1995 (11) TMI 188
Classification ... ... ... ... ..... is understood in trade and commercial parlance. The Collector (Appeals) has also noted the Assistant Collector rsquo s observation that the shank fitting in the hard steel casing is necessary before the pellet can be made into a die, as the pellet itself cannot be used without such shank fitting. In that view of the matter, the finding given by the Collector (Appeals) that the components of an item specifically mentioned in the sub-tariff cannot be included in the sub-tariff and also pellets are cleared without putting them in steel casing, i.e. without shank fitting into steel casing, and that they do not take the shape and form of tool/die for the purpose mentioned in the sub-tariff item, is a correct finding arrived at in terms of the finding given in the appellant rsquo s own case by Government of India (referred supra) and after considering the technical literature as understood in the trade parlance, we do not find any merit in this appeal and hence, we reject the same.
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1995 (11) TMI 187
Project Import ... ... ... ... ..... t from that in the Customs Tariff and the communications of the various Ministries are with reference to their respective functional areas which fall within their authority. Whereas what we are concerned is the interpretation and application of the customs tariff and the Heading 84.66 thereof and unless the conditions mentioned therein are satisfied, its benefit cannot be extended. It is also noteworthy that in view of the ITC licence no action has been taken on that score and the goods have been treated as covered by licence and allowed as such but the customs assessment is a different matter and has to be with reference to the Customs Act and the Tariff. 32. emsp It is also noted that admittedly there is no dispute regarding assessment on merits once it was shown that the goods were not entitled to project import benefit. 33. emsp In view of the above position, we see no reason to interfere with the orders passed by the lower authorities. The appeal is, therefore, rejected.
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1995 (11) TMI 186
Valuation when goods manufactured on job work basis ... ... ... ... ..... lue has to be arrived at by adding the cost of the raw material the job charges the margin of profit of the manufacturer. When the raw material is supplied by the customer it is not a sale. He has given his raw material, which is used by the manufacturer for manufacturing finished goods. There is no allegation that the conversion charges collected by the respondent did not include their margin of profit. 6. emsp Taking all the relevant considerations into account, we agree with the learned Collector of Central Excise (Appeals), Bombay, who had held that the demand pertaining to the amount for 5 notional profit is unsustainable. He has already held about the octroi charges that they are part and parcel of raw material value. Of course, we are not concerned with the issue of octroi charges in the proceedings before us. 7. emsp Accordingly the appeal filed by the Revenue is rejected and the Order-in-Appeal passed by the Collector of Central Excise (Appeals), Bombay is confirmed.
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1995 (11) TMI 185
Valuation - Printed B.O.P.P. film cleared on payment of duty ... ... ... ... ..... he buyer pays for the same. For the above reasons, the appellants rsquo contentions lack merit and the appeal is rejected. rdquo The said reasoning of the Collector (Appeals) is in line with the decision rendered by this Tribunal in the case of System Packaging Ltd. v. C.C.E. 1990 (45) E.L.T. 165 wherein it was held that for classifying the goods under Heading 4920.90, it will have to be shown as required by Statutory Note 8 to Chapter 48 that the printing on the base paper is not merely incidental to the primary use of the articles. Since the primary use of the twist wrap paper is in packaging and the printing on the paper is incidental to such used (sic), it is not classifiable under 4920.90. In the case of J.G. Glass Ltd. v. CCE, 1991 (51) E.L.T. 521 , it was held that the value of the printing and decoration done on plain bottles carried on in a factory is includible in the assessable value. 4. emsp In view of the above, we uphold the impugned order and reject the appeal.
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1995 (11) TMI 184
SSI exemption - Change in the name of company ... ... ... ... ..... d the Director of Insdustries, they have made applications and this change in name has also been given due approval. In the circumstances, we do not see any merit in the department rsquo s objection that the SSI benefit could be denied merely because of the change in the name of his firm. Giving an example, if the name of a particular individual is changed by a Gazette Notification, that does not mean that whatever benefit he has already got prior to the publication of the Gazette notification or whatever liability he has incurred, would be wiped of. The same principle will hold good in this case also and hence the demand is not sustainable on merits itself, apart from the fact that we do not find any ingredients for justifying the invokation of extended period. We therefore allow the appeal and set aside the impugned order. 5. emsp Since the appeal itself is disposed of, stay application does not survive for separate consideration and the same is also treated as disposed of.
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1995 (11) TMI 183
Modvat - Graphite jigs ... ... ... ... ..... dictionary. The item therefore would, in my view, properly be considered appliance or tool. 5. emsp There is nothing to show that the explanation given by the department of Electronics was at the request of the Assistant Collector, as is claimed. The opinion of that Department which specialises electronics, as to the meaning of terms used in engineering technology cannot be considered to be expert opinion. In any event it is seen to be factually incorrect. According to the advocate, the jigs plates can be used up to ten times before they become unusable due to holes which hold the leads becoming corroded and irregular due to heat. I am not able to agree that the item cannot be considered machinery because it can only be used a certain number of times. Every item of machinery or appliances has a finite life, which varies from item to item. It is not the length of life alone which determines whether the item is a machine or appliance or not. In the result I dismiss the appeal.
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1995 (11) TMI 182
Modvat - Ramming mass ... ... ... ... ..... icated, bring them within the excluded category and hence they are not eligible for availment of Modvat Credit. For Roof Sets they are refractory material and admitted to be ceramic products. They fall within the category of Bricks and therefore they are held not eligible for Modvat Credit. The order of the authority to that extent is confirmed. The view taken gets fortified by the view expressed by this Bench in the case of M/s. Mukund Iron and Steel Works Ltd. v. Collector (Supra) 14. emsp For the reasons mentioned above, the appeals so far as they relate to sodium silicate, acetylene gas, ramming mass, Meta seal/pack, Accosets, Thermoceouple Tips, Casting Powder, Oxygen, Refractory materials and Firecrete Super, are allowed and appeals in relation to Graphite Stopper Heads, Tundish Boards, Sleeves, Nozzles, Blocks, Bricks, Roof Sets, Copper Mould Tubes and Grinding Wheel are rejected, and the respective appeals are disposed of accordingly with consequential reliefs if any.
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1995 (11) TMI 181
Plant and machinery - Computation of capital investment made thereon ... ... ... ... ..... m time to time was to be taken into account. Therefore, we find sufficient force in the contention of the learned SDR that no abatement could be allowed on account of plant and machinery that had been rendered unfit for use. However, it is seen from the impugned order that the appellants had contended that value of plant and machinery worked out by the Department mainly on the basis of the returns submitted before the Income tax authorities was irregular. They had also contended that Repairs and maintenance rsquo were not includible while working out the investment made on the plant and machinery. We find sufficient force in these contentions of the appellants. In view of the above discussion and in the interest of justice, we remand the matter to the Assistant Collector to decide the matter denovo keeping in view of the above observations in this order and after giving an opportunity for personal hearing to the respondents. The appeal is, therefore, allowed by way of remand.
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1995 (11) TMI 180
Issues involved: Confiscation of gold biscuits, Indian currency, and Minolta Camera, imposition of penalties under Customs Act and Gold (Control) Act, reliance on statement of co-noticee, non-appearance in response to summons, burden of proof under Section 121 of Customs Act.
Confiscation of Gold Biscuits and Indian Currency: The Collector of Customs, New Delhi had confiscated 12 gold biscuits of foreign origin and Indian currency amounting to Rs. 87,000 from the appellant's residential premises. The case was primarily based on the statement of Shri N.C. Jain, a co-noticee, who claimed ownership of the gold biscuits. However, the appellant did not incriminate himself in any statement. The Tribunal emphasized that mere reliance on a co-noticee's statement without independent corroboration is insufficient to establish guilt in smuggling activities. Furthermore, the burden of proof under Section 121 of the Customs Act regarding the seized Indian currency was not discharged by the department, as the appellant explained it was his own money and not proceeds from smuggled gold. Consequently, the Tribunal set aside the confiscation order and directed the release of the Indian currency and Minolta Camera to the appellant, while also overturning the imposed penalty.
Imposition of Penalties: The appellant had been subjected to a personal penalty of Rs. 50,000 under the Customs Act and Rs. 25,000 under the Gold (Control) Act. However, the Tribunal found that the penalties were unjustified due to the lack of substantial evidence linking the appellant to the smuggling activities. Notably, the non-appearance of the appellant in response to DRI summons was deemed an inadequate criterion to establish guilt. Since the department failed to meet the burden of proof and the case was solely based on the statement of a co-noticee, the Tribunal ruled in favor of the appellant, setting aside the penalties imposed on him.
Decision and Relief Granted: After thorough consideration, the Tribunal allowed the appeals, quashed the impugned order, and directed the release of the confiscated Indian currency and Minolta Camera to the appellant. The penalties imposed on the appellant under the Customs Act and Gold (Control) Act were also set aside. Consequential relief, if applicable, was granted to the appellant in accordance with the Tribunal's decision.
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1995 (11) TMI 179
... ... ... ... ..... 4. emsp Considering the submissions, there is no denial to the fact that the inputs are used in manufacture of carbon ink and the said Carbon ink is taken as an input for the manufacture of the carbon paper. It is a necessary ingredient for manufacture of the carbon paper. Rule 57D(2) as it exists today, provides for availment of Modvat Credit on such goods. Further, the Collector (Appeals) has discussed at length some decisions of the Tribunal, as well as the provisions of Rule 57D(2). The view expressed by the single Member of this Bench is based on the decision given by the Supreme Court referred to above. There does not appear any infirmity as to the approach in relation to the interpretation of the Modvat Rules in the order appealed against. No case law has been cited taking a different view. We, therefore. do not find any ground to interfere with the findings arrived at by the Collector (Appeals). We, therefore, confirm the same and reject the appeal of the department.
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1995 (11) TMI 178
Issues involved: Interpretation of exemption notification for availing MODVAT credit and the right of a manufacturer to choose whether to avail the benefit of exemption notification or take credit on inputs.
Interpretation of Exemption Notification and MODVAT Credit: The appellants, manufacturers of plastic cups, containers, faced proceedings regarding availing the benefit of exemption Notification 53/88 and taking credit of duty on inputs for MODVAT Credit. The learned Consultant for the appellants cited a similar case before the East Regional Bench where it was held that a manufacturer has the right to choose whether to avail the exemption notification or take credit on inputs. The Tribunal found that the plea was covered by the ruling of the East Regional Bench, emphasizing the statutory force of MODVAT Rules and the right of an assessee to claim both exemption notification and MODVAT Credit. The Tribunal held that it is the option of an assessee to claim or not claim the benefit of an exemption notification, and the benefit of MODVAT Credit cannot be denied even if the final product is exempt from duty. The Tribunal also clarified the interpretation of Rule 57C regarding the allowance of MODVAT Credit when the final product is fully exempted, ultimately allowing the appeals based on the above ruling.
Conclusion: In conclusion, the Appellate Tribunal CEGAT, Madras allowed the appeals based on the interpretation of exemption notification and MODVAT Credit, emphasizing the right of a manufacturer to choose whether to avail the benefit of exemption notification or take credit on inputs, as established in a similar case before the East Regional Bench.
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