Commr. of C. Ex. Vs. Electronics Corp. of India Ltd.

Decided On : Mar-28-2003

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

LAW: Section 4(3)(c, Section 4(1)(iii, Section 4, Section 4(1)(iii, Rule 173Q, Para 2, Joint Venture Agreement, Section 35E, Section 4(1)(a, Section 4(3)(c, the Central Excise Act, Section 35E of the Act, Section 35E - and, Section 35E, Section 4, Section 4(4)(c, Section 35E, Section 4(1)(a, Section 4(4)(c, the C.E. Act, Section 35E, Section 4(4)(c, Section 35E, Section 35E, the Companies Act, Section 4 of the Act

CARDINAL: 1, five, E/2955/98 1/97, 2/95, 1, 3/96, 4, 5/96, 2-12, E/2966/98 2/97, 6/95, 12/95, 18-6, 1/96, 2/96, 30-7, 25, 26, 16, 12, 13, 4, 3.2, 3.4, 3.7, 5.1, 6.1, 6.2, 7.1, 9.1, 15,89,048/-, sixteen, 9(1, 4, 13, 20-11-94, two, two, 25, 26, 12, 13, 12, 13, only one, 40, 481, two, 25, 26, 12, 13, 1-9-95, 3, 24, 4, 24, 2, 22, 15, 4-8-97, 10.2, 10.3, 10.4, 10.5, 71.5, 24 to 25, 12, 13, 137, 12, 17, 16, 24, 23, 33, 148, 161]Flash, 151, 241, 7, 12, 150, 12.3, 12.4, 12.5, 11, 4, 18-6-96, 19, 5, two, 71.5, 71.5, 7(h, two, 71.5, 1-4-94, 1, 4.25, 95, 95, 16, 12, 13, 137, 24, 137, 24 to 25, 12, 13, about 25, 10, 10.4, 10, one, 8), 10, 1, 20, 25, 26, 95, 25, 26, two, 1.2, one, 1.3, 1.4, 148, 161, 151, 241, 148, 161, two, 17, 323, 143, 244, 143, 244, 17, 323, 8, two, 99, 202, two, 4, 150

PERSON: Appeal Order-in-, Date, Dt 4-8-97, 3/95 Dt, Dt 4-8-97, Dt 4-8-97, Dt 4-8-97, Dt 4-8-97, that:-, Rs, ECIL Rapiscan, ECIL Rapiscan, Harichand K. Khanna v. CCE, Surat, para 7(h, Superintendent, X-Ray Baggage Inspection System, ECIL Rapiscan, Seller, Buyer, Respon, Harichand K. Khanna

ORG: C.No, C.No, C.No, C.No, C.No, this Public Sector Undertaking, Show Cause Notice, XBIS, M/s. ECIL, Central Excises, that:-, XBIS, ECIL, M/s. ECIL, Optic Sensors Inc., M/s. ECIL and M/s. ECIL Rapiscan, M/s. ECIL Rapiscan, M/s. ECIL, M/s. ECIL, XIBS, M/s. ECIL, ECIL, ECIL, the Central Excises, M/s. ECIL, Hyderabad, M/s. ECIL Rapiscan, the Central Excises, M/s. ECIL, Hyderabad, XBIS, M/s. ECIL, Rapiscan Security Products Ltd., M/s. ECIL, Hyderabad, M/s ECIL Rapiscan, Central Excise, the Central Excise Rules, Memorandum of Understanding, the Joint Venture Agreement, OSI, ECIL, ECIL, ECIL, ECIL, Department, The Department, XIBS, International Airports Authority, the customs Department, ECIL, Department, ECIL, ECIL, XIBS, ECIL, the Hon'ble Appellate Tribunal, Modi Xerox Ltd., CCE, Government of India Enterprise, the Department of Atomic Energy, Rapiscan, XBIS, Sensors of USA, Joint, ECIL, Rapiscan, ECIL, ECIL, Tribunal, Tribunal, MoU, Tribunal, Tribunal, ECIL, Tribunal, ECIL-RSPL, M/s. ECIL, ECIL, Tribunal, Tribunal, Godrej, Boyce Manufacturing Co. ltd, CCE, Laboratories, CCE, the Supreme Court, Board, Board, 12.2 Merits, Board, Board, Board, Board, ECIL, Joint Venture Co., Board of Directors, ECIL, ECIL, M/s. ECIL, Opto Sensors Inc., ECIL, Cost Analysis Sheets, MOU, Transfer of Income over Expenditure i.e Profits; Service Income Estimates,, Warranty and Commission, Salary of Maintenance Staff, Tribunal, Air-India, Airport Authority of India, ECIL, XBIS, XBIS, ECIL, XBIS, SDR, Air India, Respondents, Respondents, Bank Rate, the Hon'ble Government's, Section 4A, Revenue, the Hon'ble Board, the Hon'ble Board, Respondents, Respondents, M/s. ECIL, the Joint Venture Company, Joint Venture Company, Commissioners, ECIL, U.S. Dollars, XBIS, M/s. ECIL, ECIL, Feb, XBIS, ECU, XBIS, ECIL-Rapiscan, ECIL-Rapiscan, ECIL, ECIL-Rapiscan, ECIL-Rapiscan, ECIL-Rapiscan, Govt, the Hon'ble Board, the Hon'ble Board, Trade, the Hon'ble Board, Board, the Transaction Values, Holding and Subsidiary, the Hon'ble Board, the Hon'ble Board, Transactional Values, the Hon'ble Board, Corporates, the Hon'ble Board, the Hon'ble Board, the Hon'ble Board, Hon'ble Board, the Hon'ble Board, Board, M/s. ECIL, ECIL-Rapiscan, Rapiscan, the Supreme Court, Godrej, Boyce Manufacturing Co. Ltd., Government of India, Department of Atomic Energy, Flash Laboratories, Godrej, Boyce Manufacturing Co. ltd, the Supreme Court, U.O.I, Attic Industries, Alembic Glass Industries ltd. v Commissioner, SDR, the Apex Court, Alembic Glass Industries Ltd., Attic Industries, Court, Calcutta Chromotype Ltd., Respondents, Board, Larger Bench

DATE: 5/97, 3/97, the period September, 1994 to February, 1995, February, 1995 to March, 1995, 1944, 1944, 1944, 1944, September to January, 1995, February and March, 1995, the period September, 1994 and, January, 1995, September, 1994 to January, 1995, September, 1994 and, January, 1995, February-March, 1995, 1989, the period September, 1994 to January, 1995, September, 1994 and, January, 1995, February- March, 1995, 2001, 1031, 2002, 2003, 2003, 1323, August, 1994, February, 1995, 20-11-94, February, March, 2001, 1031, 1944, 1944, 2001, 1031, 25, September, 1994 to February, 1995, Feb., 95, Feb. 95, 1944, February, 1995, 2002, September, 1994 and, January, 1995, February-March, 1995, 2003, 2002, 1984, 2002, 2002, 1984, 1956, 2002, 1323

PRODUCT: X-Ray Baggage Inspection Systems, Central Excise, X-Ray Baggage Scanning Systems, Bench, Annexure-II, Respondent, Para 7, the Full Bench

GPE: USA, Mumbai, New Delhi, S.C., DR, DR, DR, UK, UK, UK, India, Proviso, DR, DR, S.C., S.C., S.C., S.C., S.C., S.C.

NORP: Central Excise, Rapiscan, Rapiscan, Rapiscan, Rapiscan, Rapiscan, Central Excise, Rapiscan, Rapiscan, Rapiscan, Rapiscan, Rapiscan, Rapiscan, Rapiscan, Rapiscan, Rapiscan, Rapiscan, Rapiscan, Rapiscan, Rapiscan, Rapiscan, Rapiscan, Rapiscan, Rapiscan, Rapiscan, Rapiscan, Rapiscan, Rapiscan, Rapiscan, Rapiscan, Rapiscan, Rapiscan, Rapiscan, Security, Rapiscan

PERCENT: 51%, 49%, about 50%, 51% to 49%, 30%, 100%, 100%, 30%, less than 60%, less than 40%, 54% to 100%, less than 10%, 100%, almost 50%

ORDINAL: second, Secondly, first

FAC: the Show Cause Notice, the Show Cause Notice

LOC: Central Govt

QUANTITY: 7 am

WORK_OF_ART: Collector of Central Excise, Calcutta