Kalyani Sharp India Ltd. Vs. Commissioner of C. Ex. and Cus.

Kalyani Sharp India Ltd. vs Commissioner of C. Ex. and Cus.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Apr 09, 2003

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Citation: sooperkanoon.com/30593
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: J T J.H.
Decided On: Apr 09, 2003
Subject: Customs

Case Summary

AI-generated summary - not the official court judgment text.

Customs

Key legal issue: Customs

Parties & Advocates

Appellant / Petitioner

Kalyani Sharp India Ltd.

Respondent

Commissioner of C. Ex. and Cus.

Legal References

Reported In: (2003)(155)ELT205Tri(Mum.)bai

Excerpt

1. the appellants manufactured colour television sets. the basic three colours namely red, blue and green are mixed to produce the desired colour effect. this process is called "white balance". the balance adjustment is done by a machine called "white balance checker". this machine was disallowed as capital goods by the commissioner on the assumption that the machine was for testing purposes.2. the technical write-up shows that it is not a testing machine. the machine is used in the process of manufacturing of ctvs. the admissibility therefore stands established.3. cables are also disallowed. there is no reason given for this disallowance. the judgment of the tribunal in the case of the c.c.e. v.jawahar mills ltd. as upheld by the supreme court has settled this issue in favour of the assessees.

Full Judgment

1. The appellants manufactured colour television sets. The basic three colours namely red, blue and green are mixed to produce the desired colour effect. This process is called "White Balance". The balance adjustment is done by a machine called "White Balance Checker". This machine was disallowed as capital goods by the Commissioner on the assumption that the machine was for testing purposes.

2. The technical write-up shows that it is not a testing machine. The machine is used in the process of manufacturing of CTVs. The admissibility therefore stands established.

3. Cables are also disallowed. There is no reason given for this disallowance. The judgment of the Tribunal in the case of the C.C.E. v.Jawahar Mills Ltd. as upheld by the Supreme Court has settled this issue in favour of the assessees.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Kalyani Sharp India Ltd. vs Commissioner of C. Ex. and Cus. Same Subject Customs Same Judge J T J.H.