21 Dec
1982

COLLECTOR OF CUSTOMS V/S BHARAT HEAVY ELECTRICALS LTD

Appeal

[1] The goods which are the subject matter of these proceedings are described as "Forged Stubs". They are stated to be required for fixing the boilers manufactured by the appellants. It is stated that the tubes leading from the boilers would, in turn, be attached to these "stubs"...

21 Dec
1982

COLLECTOR OF CENTRAL EXCISE V/S BHOR INDUSTRIES LTD

Appeal

[1] Two questions that arise for consideration in this proceeding, before the Government of India transferred to the Tribunal pursuant to the provisions of Section 35P(2) of the Central Excises and Salt Act, 1944 and heard as an appeal, are- (a) Whether an intermediary product-id...

20 Dec
1982

COLLECTOR OF CUSTOMS V/S RUBY PRODUCTS

Appeal

H.R. Syiem, J.[1] M/s. Ruby Products, Bombay imported acrylic sheets (off-cuts) by s.s. Vishva Mangal duty under Bill of Entry No. 1542D dated 13-4-78. The goods were assessed to customs duty plus countervailing duty under Item 15ACentral Excise Tariff on 24-10-79. The importers,...

20 Dec
1982

COLLECTOR OF CUSTOMS V/S ELECTRONIC RESEARCH (P) LTD

Appeal

[1] This is a Revision Application filed under Section 131 of the Customs Act, 1962 before the Central Govt. which stands transferred to the Tribunal in terms of Section 131-B of the said Customs Act and is to be disposed of as if it were an Appeal. [2] The question falling for ...

18 Dec
1982

COLLECTOR OF CUSTOMS V/S TAMIL NADU ELECTRICITY BOARD

Appeal

[1] Tamil Nadu Electricity Board imported exchange resins from the United States. The Madras Custom House assessed the resins under Item 39.01/06 Customs Tariff and charged countervailing duty under item 15A of the Central Excise Tariff as artificial resins and plastic material. ...

16 Dec
1982

COLLECTOR OF CUSTOMS V/S INDIA AIRLINES CORPORATION

Appeal

[1] The present appeal is against order No. S/49/587/79/Air, dated 24-7-79 passed by the Appellate Collector of Customs, Bombay, rejecting the appellants' claim for allowing 28% discount shown in the invoice on the ground that this was in the nature of a special discount and not ...

16 Dec
1982

COLLECTOR OF CUSTOMS V/S FOOD CORPORATION OF INDIA

Appeal

[1] The present appeal had been filed against the order No. C. 18 AP/124/1979 dated 3-5-80 passed by the Appellate Collector of Customs, Madras. [2] The facts in short are that the appellants imported a consignment of urea in bulk and in the absence of complete documentation, th...

16 Dec
1982

COLLECTOR OF CUSTOMS V/S DEEPAK NITRITE LTD

Appeal

[1] This is an appeal against the order-in-appeal No. S/49-199/80R, dated 24-3-1980 passed by Shri M.G. Vaidya, Appellate Collector of Customs, Bombay. The Advocate for the Appellants, Shri Ravindra Narain, inter alia, referred to the contract No. 1-O8/E/2/IV between Chemi Import...

16 Dec
1982

COLLECTOR OF CENTRAL EXCISE V/S RASOI VANASPATI AND INDUSTRIES LTD

Appeal

[1] The petitioner, namely, M/s. Rasoi Vanaspati & Industries Ltd., Calcutta (hereinafter referred to as the company) filed a Revision Petition under Section 36 of the Central Excises and Salt Act, 1944 (hereinafter referred as the Act) before the Government of India on 1st of Se...

15 Dec
1982

COLLECTOR OF CUSTOMS V/S R K OPTICAL SERVICES

Order

[1] This matter, which purported to be a revision petition, filed Under Section 131 of the Customs Act, 1962 (as then applicable), has been taken up today, as an appeal, and heard accordingly. [2] The petitioner Company, namely, M/s. R.K. Optical Services will be hereinafter ref...