Chibramau Cold Storage Vs. Collector of Central Excise

Decided On : Mar-23-1984

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

LAW: Tariff Item No.29A(3, Rule 9, Item 3, Rule 9, Rule 9 and Rule 49, Rule 10

ORG: the Central Government, the Appellate Collector, the Allahabad High Court, Messrs U.P. Cold Storage, Mother India Refrigerating Industries Pvt. Ltd., SDR, the Gujarat High Court, Anil Ice Factory v. Union of India and Ors, the Central Excise Tariff, Punjab &amp, Haryana High Court, Frick India Ltd., the Hon'ble Gujarat High Court, The Hon'ble Gujarat High Court, Allahabad, Hon'ble Allahabad High Court, Mother India Refrigerating Industries Pvt, the Supreme Court, the Ministry of Finance (Department of Revenue, the Gujarat High Court, Tribunal, the High Court, High Courts, AIR Andhra Pradesh-p., Andhra Cement Co. v.Government of Andhra Pradesh and Ors, 1 Supreme Court, High Courts, Tariff Entry, Machinery, Ahmedabad v. Collector of Central Excise &, Customs, the Mother India Refrigerating Industries Pvt. Ltd., the Hon'ble Gujarat High Court, Bench, AIR, Parliament, Parliament

FAC: Chibramau Cold Storage

GPE: Farrukhabad, Farrukhabad, Farrukhabad, G.S.R., valorem, valorem, valorem, Bombay, S.C.

EVENT: ' Cold Storage

DATE: 24-3-1976, 1980, 1980, 1944, 1984, 1984, 1984, 1976, 1973, 1984, 1970, 1950, 1982, 1976, six months

CARDINAL: three, 2500, 1, three, 12, 20, 5, 12, 20, 2, 600, 600).4, 49, 29(A)(3, 333, 29(AX3, 333, 20-2-1982, 333, 22-3-1984, 84, 446, 1., 2, 3., 1, 10/84, 333, 4

PERSON: Shri B.N. Bhattacharya, Shri V. Lakshmikumaran, Shri Lakshmikumaran, Baradakanta Mishra, Shri Bhimsen Dixit, Ravi Dughdhalaya, Bench, Bhattacharya, Shri Lakshmikumaran

TIME: 9 and Rule 49

WORK_OF_ART: 29A. Refrigerating and Air-conditioring

PERCENT: 20%, 20%, 30%

PRODUCT: Rule 9