Seagram India Pvt. Ltd. Vs. Commr. of Cus., Icd

Decided On : Dec-26-2006

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

LAW: Section 18, the Customs Act, Rule 6, Rule 6.6.1, Rule 7, Rule 6, Rule 6, Rule 6, Rule 6, Rule 6, Rule 5, Rule 6, Rule 6, Rule 6, Section 35F, Rule 6, Section 129E of the Act, Section 129E, Section 14 of the Act, Section 129E, Section 14 of the Act and Rule 6, Section 129E

CARDINAL: 1, 20-6, 40.37, 2001.2, two, 29, 197, 351, 20, 20, 100, 3, 2208.30, two, two, 31, 25-3-2003 2003, 154, 610, 6, 8, 27, 27-8-2003, 40, two, 6, two, 7, 100, 29-6-2005, 1, 2, 3, 2, 6, three, 31, 32, one, 100, 12,90,51,794/-, 100, six, 40.37, 20, 100, two, 3, 20, 20, 2,76,48,219/-, 20, 2,76,48,219/-, 432/06, 16, 20, 20, 6, 100, 4, one, 198, 11, 10-2-2004, 5, 29, 20, 100, 0.72, 5(1, 4, 6, 100, 100, 100, 100, 0.61, 0.88, 1.008, 100, 100, 100, 650 to Rs, 100, 100, 100, 100, 1.07, 1300/-, 1100/-, 200/-, 2,31,73,233/-.18, 32, 33, 40,37,35,539/-, 40.37, 12.77, 12-3-2007

ORG: CAB, Tribunal, Tribunal, the Customs Rules, Pipers, scotch whisky, Sons Ltd., Seagram Company Ltd., CAB, CAB, CAB, scotch whisky, Tribunal, Tribunal, the Customs Valuation Rules, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Pipers, Clauses, CAB, CAB, DGFT, CIF, CAB, DGFT, CAB, Passport, Tribunal, Tribunal, Tribunal, the Tribunal in paragraph, CAB, Special Reserve, Special Reserve, Counsel, International Malt Concentrate CAB, the Delhi High Court, Super Tyres Pvt, Union of India, the High Court, Tribunal, Tribunal, The High Court, Tribunal, Counsel, the Hon'ble Delhi High Court, Super Tyres, Tribunal, Tribunal, Super Tyres Pvt. Ltd., Tribunal, the applicability of Rule 6, Super Tyres Pvt. Ltd., Court, Tribunal, Tribunal, Tribunal, Supreme, Customs, ICD, TKD, Customs, United Telecom Limited, Kar.)Eveready Industries, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Super Tyres Pvt. Ltd., The High Court, the High Court, the Tribunal under Section 129E, Tribunal, International Malt, International Malts, International Malts, Shaw Wallace &amp, Co. Ltd., Central Distilleries, Beverages Ltd., Pampasar Distilleries Ltd., Whyte, Mackay India Pvt. Ltd., National Industrial Corporation Ltd., International Malt, CAB, Tribunal, CAB, Tribunal, CAB scotch whisky, CAB, Tribunal, State, 610/-, the MRP, Tribunal, Passport, Special Reserve, Whyte, Passport scotch whisky, Special Reserve, M/s. United Distillers, Special Reserve, Special Reserve, MRP of Rs, Special Reserve, the Tribunal earlier.17, United Distillers, scotch whisky, scotch whisky, scotch whisky, scotch whisky, the Bombay High Court, Tribunal

DATE: January 1995 to June, 2000, July 2000 to May, 1994, one year, April to March, 12 months, 1962, the entire period (, 1995 to 2001, 1994-2001, 'year to, 1994-2001, 12 months, the first two years, the other two years, all the years, 2006, 12, five years old, three years old, 1994-95 to 2000-01, January 2005, three years old, five years old, five years old, three years old, three years old, 1994-95, 1995-96, the years 1994-95 and 1995-96, 1995-96, 1997, year, year, 1997, 830/-between 1997 and 2001, 1997, 1996-97, each year, the year, 12 years old, 12 years old, year, 12 years old, 12 years old, each year, the entire period 1995-01, eight weeks, today, eight weeks, today

ORDINAL: third, secondly, second, first, second, second, first, second

GPE: India, Scotch, Scotland, Canada, Delhi, India, India, India, Delhi, Black, Delhi, India, Counsel, New Delhi, Delhi, Delhi, Delhi, States, Delhi, Delhi, New Delhi, Counsel, India, Counsel, Counsel

PERCENT: approximately 63%, 42.8%, about sixty percent, about 9.5%, 60%, 60%, 60%, about 63.5%, 63%, 55%, 63%, 18.8%, 18.8%, 18.8%, over 63%, 55%, 63%, 63%, 18%

NORP: Indian, Indian, Indian

PERSON: Joseph Seagram, Passport CAB, Delhi v. CEGAT, Bangalore, Mackay, Passport, Mackay

LOC: Something Special, Something Special, Something Special

WORK_OF_ART: Passport and Something Special at Rs, 'Something Special', Black