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Showing 181 to 200 of 355 Records
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1995 (11) TMI 177
Classification ... ... ... ... ..... m that there are two kinds of solutions one which can be poured directly into the eye, and another which is used for cleaning lenses after they are taken out from the eye. This argument is, therefore, not acceptable. The claim that contact lens solution is not acceptable by the trade as a cosmetic or toilet preparation has not been supported in any case we are not able to see the relevance of this argument as it has not been so classified. The product is specifically included in Note 3 to Chapter 33. It is also seen from the classification list that the product is marketed in packing which contains from 30 ml to 250 ml of the product. In the light of this, and the absence of any argument to say that the goods are not put up in such a manner that they would not be covered by the provisions of the Note 2 of the Chapter 33, it has to be held that the classification arrived at by the Collector (Appeals), is correct. 5. emsp We, therefore, confirm his order and dismiss the appeal.
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1995 (11) TMI 176
Refund - Return of defective goods ... ... ... ... ..... on or any loss to the Government, I am inclined to think that in the interests of justice the matter need not be remanded. In my view, the ratio of the ruling of the West Regional Bench referred to above and relied upon by the learned DR is clearly distinguishable on the facts of the present case and I may note that in the case of Jyoti Ltd. supra, the Tribunal has given a clear finding that the appellant in that case had brought the goods into the factory after more than one year, contrary to the provisions of Rule 173L and has not satisfied the provisions of Rule 173H or 173L. The Tribunal having found that the appellant in that case had not satisfied Rule 173H or 173L, held that the authorities ldquo could not have therefore considered the claim on merits (of the appellant) under Section 11B of the Act rdquo . Therefore, the ruling is not applicable to the facts, herein. In the result, for the reasons stated above, the impugned order is set aside and the appeal is allowed.
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1995 (11) TMI 175
Classification ... ... ... ... ..... shaped gears. (3) emsp Rotary cam pumps (cycloid, etc.). (4) emsp Helicoidal gear pumps.The liquid is displaced in a continuous axial flow between the meshes of helicoidal screw gears revolving at high speed. This category also includes ldquo multiple-piston rotary rdquo (in which a certain number of pistons are driven, through various mechanical devices, by an eccentrically placed shaft). 18. emsp Thus,the description given under 84.10 which covers Pumps, including those equipment with measuring necessary mechanism would be more appropriate for ldquo Precision Gear Pump rdquo indicated by the manufacturers in their technical pamphlet produced before us. 19. emsp Therefore, we hold that the item is correctly classifiable under heading 84.10(1). 20. emsp In view of the above position, the Collector rsquo s order is modified to the above extent. 21. emsp The appeal is disposed of in the above terms. 23. emsp The respondents will be entitled to consequential relief, if any, due.
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1995 (11) TMI 174
Modvat - X-ray films ... ... ... ... ..... d in quality control test. On this decision we might have some reservation for its acceptance, because if the quality control tests are required for marketing the final products, they cannot be dismissed as not in relation to the manufacture of the final product. The essential criterion to be applied is whether the tests are necessary for marketing the product at the factory gate. If it is so, it has to be construed as one necessary for the manufacture of the final product and input used in such a test is in relation to the manufacture of the final product. Hence going by the judgment of the Supreme Court in East End Paper Industries, in the present case, X-ray films - required for carrying out radiography test, which is essential for marketing the final product at the factory gate, has to be held as an input used in or in relation to the manufacture of the final product. Since it is neither a machine nor its part, Modvat credit is admissible. Hence we allow both the appeals.
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1995 (11) TMI 173
Stay/Dispensation of pre-deposit ... ... ... ... ..... on w.r.t. minutes of the Board of Approvers except to draw our attention to the paragraphs showing that the appellants had not responded and therefore, that authority was also required to issue a show cause notice and had come to a view that the appellants were unable to implement the project. 18. emsp Ld. Counsel had further stated that the appellant firm does not come within the purview of BIFR, but was not a position to say as to whether any liquidation proceedings had been started and if not, why? 19. emsp In the above circumstances we are not inclined to grant the prayer of the appellants as, inter alia, it will leave no room for safeguarding the interest of revenue. We therefore reject the Stay Application. However, we give, as a measure of last chance, three months time to the appellants to deposit the amount in question failing which their appeal will be liable to be dismissed without further notice. 20. emsp To come up for reporting compliance on 17th February, 1996.
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1995 (11) TMI 172
Valuation - Secondary packing ... ... ... ... ..... e packing, in which it is ordinarily done in the course of a whole- sale trade to the wholesale buyer. In other words, whether such packing is necessary for putting the excisable article in the condition in which it is generally sold in the wholesale market at the factory gate. If it is, then its cost is liable to be included in the value of the goods, and if it is not, the cost of such packing has to be excluded. Further, even if the packing is necessary rsquo in the above sense, its value will not be included if the packing is of a durable nature and is returnable by the buyer to the assessee. We must also emphasise that whether in a given case the packing is of such a nature as is contemplated by the aforesaid test, or not, is always a question of fact to be decided having regard to the facts and circumstances of a given case. rdquo 2. emsp In the above circumstances, we hold that the impugned orderappealed against, is sustainable and the appeals are accordingly dismissed.
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1995 (11) TMI 171
Classification ... ... ... ... ..... decision cited by the respondent, classifying monofilament under Item 68. The Tribunal rsquo s view in the decision is supported by other evidence cited by respondent. There is a separate Indian Standard Specifications for continuous yarn and for nylon monofilaments. In the latter, the lengths are prescribed (in para 4.4) to be approximately 380 mm or 510 mm. This corresponds more or less to the length cleared by the respondent. This shows that there is a clear recognition of monofilaments in short lengths as not being yarn. It is essential for yarn for use in the textile industry to be in running length. It cannot otherwise be put to use in weaving or knitting. The emphasis upon continuous lengths in the definition of yarn in the McGraw Hill Dictionary of Scientific and Technical terms and in the Fair Child Dictionary of Textile supports the view that yarn is essentially used in the manufacture of fabrics of various kinds. 7. emsp In the circumstances, we dismiss the appeal.
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1995 (11) TMI 170
Valuation - Packing of durable and returnable nature ... ... ... ... ..... in Collector of Central Excise v. Hindustan Gas Industries Ltd. - 1989 (41) E.L.T. 663 (Tribunal) and Maharashtra Vegetable Products v. Collector of Central Excise, 1991 (55) E.L.T. 423 (Tribunal). One other decision in Appeal No. ED/Appeal No. 1216/84-A is unreported. In all these cases the cost of the cylinder was sought to be recovered on the basis that its life is only for a number of years and at the end of the period the cylinder would cease to be of utility as such. The Tribunal took the view that cost so recovered in instalments or such proportionate cost recovered could not be included in the assessable value since the cylinder is of a durable nature and is returnable within the meaning of Section 4(4)(d)(i) of the Central Excises and Salt Act, 1944. With respect we agree with the view taken in these decisions. That being so the authorities below erred in including the sum of Rs. 200/- in the assessable value. The impugned orders are set aside. The appeal is allowed.
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1995 (11) TMI 169
Classification ... ... ... ... ..... the records, we are inclined to disallow the prayer of the department for stay of operation of the impugned order and therefore, we take up the matter. 3. emsp We note that the issue relates to classification of polyols and on this question, the Tribunal in the case of C.C. v. M/s. Premier Tyres Ltd. reported in 1985 (20) E.L.T. 124 has after hearing the parties decided that the goods are classifiable under Chapter Heading 3801 of the schedule to the Customs Tariff Act, 1975, and rejected the contention of the department classifying the goods under Chapter 39. In view of this ruling of the Tribunal, the Asstt. Commissioner of Customs should have followed it on grounds of sheer judicial propriety and it is indeed surprising that the Assistant Commissioner should have chosen not to follow the ratio in the ruling of the Tribunal in the teeth of the decision of the Tribunal. To say the least, it is regrettable. Since we do not find any merit in the application, this is dismissed.
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1995 (11) TMI 168
Transhipment of goods ... ... ... ... ..... t value should have been intimated to the appellants. 20. emsp In the absence of disclosure of the basis of valuation arrived at by the authority in this case, the valuation cannot be accepted. POINT (v) 21. emsp Learned counsel for the appellants submitted that the appellants will urge this contention before the appropriate authority and it will be premature for this Tribunal to consider the same. This submission is recorded. 22. emsp In the result, the impugned order is set aside. The Collector of Customs, Airport Bombay shall furnish to the appellants at the address shown in these appeals, namely, M/s. Shree Electronics, E-199, Raghbir Nagar, J.J. Colony, Delhi-110 027, copies of the invoices relied on and the method of arriving at the CIF value and the market value and give an opportunity to the appellants to produce such materials as they desire and also give them an opportunity of hearing and pass a fresh order in accordance with law. Appeals are allowed in this manner.
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1995 (11) TMI 167
Classification ... ... ... ... ..... ents rsquo claim that the duty would be demandable only at 10 ad valorem and that the assessments were provisional in the case only during the period 9-10-1985 to 27-2-1986 and not for the entire period prior to 9-10-1985 would have to be examined by the lower authorities with reference to the relevant record. 10. emsp In view of the foregoing we hold that the disputed product namely, Kesvardhini Concentrate was classifiable during the relevant period under Tariff Item 14F(II). However, for giving a finding on the question whether the duty was chargeable at 10 ad valorem by treating the respondents as Small Scale Manufacturer and whether the assessment in question were provisional or otherwise during the relevant period we remand the matter to the Assistant Collector for giving a finding after re-adjudication of the case in accordance with law and after giving personal hearing to the appellants. 11. In view of the foregoing both the appeals are disposed of in the above terms.
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1995 (11) TMI 166
Value of clearances - Computation of ... ... ... ... ..... pinning and Weaving Mills reported in 1995 (77) E.L.T. 474 had held that ldquo liberal construction which enlarges the term and scope of the notification is not permissible nor extended meaning assignable to exempted item. rdquo 14. emsp In the instant case, we find that we have to compute the value of clearances. There is no prohibition in the notification that particular type of clearances shall be excluded. In the absence of such prohibition, we do not see any reason as to why the value of clearances of tubes and flaps cleared under the category of exempted goods should not be taken into account while computing the aggregate value of clearances. We accordingly, hold that the value of such clearances shall be included while computing the aggregate value of clearances for determining the concessional rate of duty under Notification No. 231/85 and we hold accordingly. 15. Having regard to the above findings, the impugned order is upheld and the appeal is accordingly rejected.
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1995 (11) TMI 165
Removal - Clendestine removal not workable on average basis ... ... ... ... ..... latex foam articles were sold to such party. Further unaccounted production/clearance of latex foam articles for the period of 93 days i.e., for a quarter cannot be taken as basis for enhancing the entire period proportionately as it was argued on behalf of the appellants. There is also some force in the arguments advanced by the ld. counsel for the appellants with reference to time bar since the demand related to the production of goods other than goods seized in the transit and in the absence of mention of Section 11A or of suppression as such in the show cause notice to invoke larger period. In view of discrepancies and sufficient evidence is not forthcoming to show that value of latex foam articles exceeding exemption limit has been produced and cleared during the period in question, we are giving benefit of doubt to the appellant M/s. Khanna Rubbers to claim exemption in terms of Notification No. 80/80-C.E., dated 19-6-1980 and accordingly all these appeals are allowed.
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1995 (11) TMI 164
... ... ... ... ..... se of Sharp Business Machines Pvt. Ltd. v. CC referred to by the Deptt. Representative, it was held that valuation on the basis of quotation was permissible under Section 14 of the Customs Act, 1962. In the instant case, it cannot be called as a mere quotation since price catalogue was issued to the local representatives of foreign suppliers and that can be taken as manufacturer rsquo s price of foreign supplier to form the basis for determination of value of imported goods under Section 14A of the Customs Act, 1962. Since M/s. Telco were authorised local agents of foreign suppliers, the price catalogue by them could form the basis for determination of the value of the imported goods as it was rightly argued by the ld. DR. In the facts and cir cumstances of the case, we do not find any infirmity in the order passed by the authorities below in adopting the price list issued to the local authorised agents and accordingly we uphold the impugned order and the appeal is dismissed.
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1995 (11) TMI 163
Modvat - Opting out of Modvat Scheme ... ... ... ... ..... ould have lapsed. rdquo 8. emsp I agree that credit earned cannot be utilised if inputs are used in the manufacture of finished goods which are exempted from duty and this has now been finally clarified by larger bench in case of Kirloskar Engines. 9. emsp The case law 1993 (68) E.L.T. 475 cited again is not relevant since that order only clarified that Notification No. 175/86 does not make it obligatory on the part of the assessee to avail of the MODVAT Credit even if the declaration has been filed for the period. 10. emsp In view of this, I hold that Asstt. Collector has correctly held that balance lying in the RG 23(A) is to be treated as lapsed and during the period when the appellants worked under exemption after opting out of MODVAT Scheme, he was not eligible to take any credit and utilise that credit towards payment of duty. 11. emsp in view of this, impugned order of Collector (Appeals) does not suffer from any infirmity and is, therefore, upheld and appeal rejected.
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1995 (11) TMI 162
Proforma - Credit availed ... ... ... ... ..... r, there is also a positive averment in the order that so far as credit for Rs. 82,180.56, dated 7-6-1986 is concerned, the certificate issued from MMTC is 11-9-1986. Thus, even the credit is taken prior to the issue of certificate from MMTC which adds to the presumption that some fraud or mis-statement has been made so as to entitle the department to invoke the extended period. Some positive acts of omission have also been highlighted by the adjudicating authority in the order. Considering all those factors, it appears that proviso to sub-rule (5) of Rule 56A could be invoked and the demand cannot be rejected as time-barred. 7. emsp Under these circumstances, by partially allowing appeal, the demand in relation to those items where certificates have been subsequently produced are set aside, whereas rest of the demands i.e. those demands which have not been backed by endorsed certificates are confirmed. 8. The appeal is partially allowed and the order is modified accordingly.
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1995 (11) TMI 161
Classification ... ... ... ... ..... item was entitled to benefit of Notification. 10. We have heard the above submissions. 11. emsp We observe that the Learned Counsel rsquo s submissions are correct. We find that the customs themselves have classified the item under 84.37. We also find that there is a specific entry under the OGL Appendix 1 Part B at Serial No. 32 as ldquo Elastic Laces Making machines rdquo . We also find that the exemption Notification No. 16/85 also has a specific entry to this effect and allows benefit in respect of the listed items which fall under Chapter 84. 12. emsp We also observe that the Tribunal has already laid down in a series of cases that if an item is specifically mentioned, with reference to its main function it is required to be allowed the benefit even if it was capable of performing more than one function. 13 emsp In view of this position, following the ratio of an earlier orders, we set aside the impugned order and allow the appeal with consequential benefit, if any, due.
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1995 (11) TMI 160
CLASSIFICATION ... ... ... ... ..... nobody rsquo s case that the present goods fall under Headings 48.03, 48.09 or 48.10. In our opinion, it does not fall under Heading 48.18 for reasons already stated. Sub-heading 4811.40 specifically covers rdquo Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol . Because of the specificity of this description, printed wax coated paper in rolls falls, in our opinion, under this sub-heading. 8. emsp Thus, following the ratio of the said decision, we hold that the subject product is to be classified under Heading 4811.40 and remand the case to the Assistant Collector of Central Excise (now designated as the Assistant Commissioner of Central Excise) having jurisdiction in the matter for deciding the claim of the appellants under the said exemption Notification No. 63/82-C.E., dated 28-2-1982, as amended, according to law. 9. The appeal stands disposed of in these terms. The Misc. Application also stands disposed of accordingly.
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1995 (11) TMI 159
... ... ... ... ..... s which are required to be made and this also includes a refund by way of adjustment as contemplated under Rule 173-I of the Central Excise Rules, 1944. 4.5 emsp The decision relied upon by the learned Consultant, Shri P.R. Biswas, which was rendered by the Hon rsquo ble Rajasthan High Court, has not considered this aspect under Rule 173-I of the C.E. Rules, 1944 as it was rendered in the context of a refund made under Rule 11B by filing an application to that effect. In that context, it was held by their Lordships that a refund by way of a judgment or decree or order passed by an authority is not governed by the provision of undue enrichment. Therefore, that decision was not in the light of Rule 173-I of the Central Excise Rules, 1944. 4.6 emsp In that view of the matter, the decision relied upon by the ld. Counsel is not applicable to the facts of the instant case and hence, the appeal filed by the appellant company, is without any merits, and the same is as such dismissed.
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1995 (11) TMI 158
Refund of amount paid voluntarily for time-barred demand ... ... ... ... ..... dvat Credit by payment of duty from their PLA, the RG-23A account which was debited earlier had to be restored. They are entitled for such crediting of the amount in question to their RG-23A Part II account if not already taken by them at the time of payment of duty of equivalent amount in the PLA. This amount would be available to them for utilisation for payment of duty as admissible under the relevant Modvat Rules particularly Rules 57A, 57F and 57G of Central Excise Rules. The point raised by the Collector in the appeal about undue enrichment is not, however, accepted as the amended Section 11B of Central Excises and Salt Act carves out an exception in the matter of credit of the refund amount to the specified fund if such refund pertains to credit of duty availed under a Rule or a Notification. In fact no refund as such has been held to be admissible to the respondents and as such there is no occasion to press into service the provision of sub-section (2) of Section 11B.
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