G.S. Auto International Limited Vs. Collector of Central Excise, Chandigarh

Decided On : Jan-15-2003

Court : Supreme Court of India

LAW: Tariff Item 52, Item 52, Tariff Item 52, Tariff Item 68.7, Chapter Heading 87.07, Chapter Heading 73.18, Tariff Item 52, Tariff Item 52, Chapter Heading 73.18, Chapter Heading, Tariff Item, Tariff Item 52, Tariff Item 68, Tariff Item 68, Tariff Item 34, Tariff Item, Tariff Item, Tariff Item 68, Tariff Item 52, Tariff Item 68, Tariff Item 52.18, Tariff Item, Tariff Item 68, Tariff Item, Tariff Item 52, Item 52, Tariff Item 52, Tariff Item 52, Tariff Item 52.22, Tariff Item, Tariff Item 66, Chapter 39);''3, Chapter 39, Chapter Heading, Chapter Heading, Chapter Heading Nos, Chapter Heading, Chapter Heading Nos, Chapter Heading, Chapter Heading No, Chapter Heading Nos, Chapter Heading No, Chapter Heading No

PERSON: Syed Shah Mohammed Quadri, S. Ganesh, Nisha Bagchi, Dileep Tandon, Nuts, Nuts, Nuts, Genuine Nuts, Azle Studs, Nuts, Shaft Bolts, Misc, screw hooks, Item NoDescription, Schedule, Item, Item NoDescription, Nozzles, Bridge, Schedule, Dileep Tandon, Appeal Nos, Nos, Chapter XV, Schedule, Schedule

NORP: J.1, Indian, Gaskets

CARDINAL: thirty two, twenty, thirty two, 1979(4)ELT313(Cal, Two, 1, 2, 1996(87)ELT321(SC, one, 3, 2(a, 2(b, 2, 73.02, 1, 2, 3, 4, 5, 6, 7, 8), 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 16, 1989(40)ELT214(SC, two, 1991(51)ELT161(SC, thirty two, 16):16, 127/71, two, two, 2001.23, 73.18, 87.08, 18Screws, 13, 3, 2, 88, two, 2, 1, 2, 2(a, 73.07, 73.12, 73.17, 73.18, 3, 88, two, 73.18, 87.08, 87.08, 87.01, 87.05, 87.08, 87.01, 87.05, 87.08, 73.18, 87.01, 87.05, 73.18, 87.08, 1985.29

DATE: 4598-4612 of 1994, November 22, 1993, March 3, 1994, 5701-5705 of 2001, January 9, 2001, Years 1979 to 1986, 1999, April 6, 1999, the Assessment year 1986-87.2, 1944, 6th October, 1993, the same assessment years, January 9, 2001, 5701-5705 of 2001, 1999, 1985, 1986-87, 1985, pre-1986, 4598-4612 of 1994, 10 Ton, 52, 1944, 1955, '19, 5th July, 1971, '21, 4598-4612, 1994, 5701-5705, 1999, 1985, spring, Chapters 86, '26, 73.15, 4598-4612 of 1994, 5701-5705 of 2001, 1999

ORDINAL: first, second, first, first, second, third, otherwise.17, first, first, second, first, second, third

ORG: Appellate Tribunal, Tribunal, Tribunal, Hindustan Motors Limited v., Tribunal, Tribunal, Tribunal, the Collector (Appeals, Court, Purewal Associates Limited v., Tribunal, M/s. Maruti Udyog Ltd., M/s. Mahindra & Mahindra, Daewoo Motors, Purewal Associates Limited, Purewal Associates Limited, Tribunal, the Central Excise Tariff Act, Tribunal, Court, Purewal Associates Limited, Tribunal, Tribunal, automobile.10, Purewal Associates Limited, U Clamps, Hub Bolts & Nut Chevrolest, Bolt & Nut Chev Viking, Bolt & Nut Tata, Bolt & Nut Dodge, B.I.F., Bolt & Nut Dodge K.E.W., Bolt & Nut Dodge Timken, Bolt & Nut Dodge Rocket, Bolt & Nut Leyland, Bolt & Nut, Ford Kekra & Ford, Bedford J-4 & J-6, Bolt & Nut Shaktiman & Jeep, Bolt & Nut Benz, Bolt & Nut Minibus, Bolt & Nut Square Type, Bolt & Nut Peyken, Bolt & Washers, Sprint Shackle Assembly, Gun Metal Bushes, King Pin & King Pin Unit, Fan Blades, Spring Hanger & Brackets.12, Tariff Items, self-, Medicinal, Toilet Preparations, the Tariff Items, valorem, First Schedule, Motor Vehicles and Tractors, Trailers, xiv), Motor Vehicles and Tractors, Court, Jaishri Engineering Co., Court, Purewal Associates Limited, Court, Barrel axle screw, the Dial Key, Tribunal, Court, Legislature, Court, Plasmac Machine Mfg. Co. Pvt, Court, Tribunal, Tribunal, Tribunal, Tribunal, Excise Collector's, the Trade Notice, Court, Purewal Associates Limited, Tribunal, Tribunal, the Tribunal in Civil Appeal Nos, Vehicles, Aircraft,, Vessels, Associated Transport Equipment, inter alia, Tribunal, Tribunal

GPE: New Delhi, consumption;(b, valorem.14, Section'(a

WORK_OF_ART: Collector of Central Excise, Calcutta [, Collector of Central Excise, Collector of Central Excise, Collector of Central Excise

PRODUCT: Notes 2(b, Notes

MONEY: Fifteen per cent, fifteen per cent, twelve per cent

LANGUAGE: Chapters, Chapters, Chapters

LOC: Chapters 86