Lmp Precision Engg. Co. Ltd. Vs. Collector of C. Ex.

Decided On : Nov-05-1993

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

LAW: Tariff Heading, Tariff Heading, Tariff Item 68, Tariff Heading, Tariff Heading, Tariff Heading, Tariff Heading, Chapter see Explanatory Note, Tariff Heading, Tariff Heading, Tariff Heading, the Customs Tariff Act, Tariff Heading, Chapter Heading 84.30:-, Chapter, Chapter Headings, Chapter Heading, Chapter Heading, the Companies Act, Section 2(f, Section 4, Section 4, Section 4, Section 4, Tariff Heading 84.30.9.5 On

CARDINAL: 1, 1.1, two, two, two, two, two, two, four, two, two, 1, 84.30, two, 87.05, 2, 3, three, three, three, 4, three, 5, 6, 2, 3)1, 84, 1, 500, 84.302, 84.31, 84.25, 84.30, two, 1(a, 8, 4, 5, two, 28, 28-2-1986, 8430.00, 8705.00.Goods, 84.30, 87.05, two, 30-6, 31-12-1988, 3.3, 84.30, 3.4, 87.05, 84.30, 87.05, 8), 84.26, 84.30, 84.30, 86.04, 86.04, 84.31, 87.01, one, 84.25, 84.30, 87.01, 87.01, 87.05, one, 3.5, 84.30, 87.05, 84.30, 46, 84.23, 28-2-1986, 87.03, 1000, 25, 1500, 28-2-1986, 28, 10, 75, 6, 4, 3.7, 31-3-1986, 23, 23, 220, 50, 4, 415, 3000, 87.05, 23, 84.30, 2, 87.05, 87.05, 84.30, 27, 84.30, 87.05, 30-6-1988, 11.7, 11.8, three, two, 4, Two, two, 1, 2, 154, 148, one, 9, two, two, two, three, two, two, one, 6, 263, 10, three, 30, 275, two, two, one, four, 4, three, 37,24,743.20, 4,14,122.05, 3,32,459.00, 4,77,402.00, 25, 25.2, 7,26,008.00, 29, 3,32,458.84, 25,52,881.20, 12,57,869.23p, 16,17,548.00, 50,00,000/-, 25,000/-, twenty five thousand, four, four

ORG: the Collector of Central Excise, Mahadevnagar, another Private Limited Company, LMP Drilling and Mining Equipment, Private Limited Companies, Directors, Co. Ltd., LMP Drilling and Mining Equipment, Bharat Iron Works, Private Limited Companies, LMP Precision Engg., Co. Ltd., LMP Precision Engg, Co. Ltd., the MODVAT Credit, LMP Precision Engg, Co. Ltd., LMP Precision Engg, Co. Ltd., Directors and Partners, LMP Precision Engg, Co. Ltd., LMP Drilling &, Mining Equipment, LMP Precision Engineering Co. Ltd., Diesel, RIG Sr, CET, BED, U Clamp -, HSN Explanatory Notes, Tariff Headings, Interpretative Rule 3(c, the HSN Explanatory Notes, Tribunal, Mineral Exploration Corpn., JCDR, Direct Circulation Rotary, G.P. 1 No, ACC, Air Compressor, Mud Pump, HIPPO' Truck Chassis, Air Compressor, Diesel Engine, a Power-Take-Off Device, KIRLOSKAR, BHP, JCDR, the Chief Public Health Engineer, Government of Assam, JCDR, HSN Explanatory Notes, BED, LMP Drilling and Mining Equipment, LMP Precision Engineering Co. Pvt. Ltd., C.L. Mistry, Jayantilal Lallubhai Mistry, Chandrakantbhai Lallubhai Mistry, LMP Precision Engineering Co., McDowell, the Supreme Court, LMP Precision Engineering Co. Pvt, the LMP Precision, LMP Drilling &, Mining Equipment, Bharat Iron Works, LMP Precision Engg, Allahabad High Court, Phillips India Ltd., UOI, Ors, Emphasis, LMP Precision Engg, Delhi High Court's, Straw Products Ltd., LMP Drilling &, Mining Equipment, Bharat Iron Works, LMP Precision Engg, MODVAT Credit, LMP Precision Engg., LMP Precision Engg, MODVAT Credit, LMP Precision Engg., LMP Precision Engg., LMP Precision Engg., LMP Drilling and Equipment, LMP Drilling and Mining Equipment, Tariff Heading 84.30.9.7 Demand, LMP Drilling and Mining Equipment, LMP Precision Engg., Bharat Iron Works, LMP Precision, M/s. Kisan Enterprises, LMP Precision Engg., LMP Precision Engg.Co., LMP Drilling &, Mining Equipment, Bharat Iron Works

PERSON: Aritalia Billimora, Iron Works, Kisan Enterprises, Precision Engg, Kisan Enterprises, Iron Works, Kisan Enterprises, Ch, Hole Drill, lorry, lorry, Shri S. Kak, Rig, Ashok Leyland Tuskar Chassis, Shri Manoj Arora, lorry, Kisan Enterprises, Directors, Kisan Enterprises, Anr, Kisan Enterprises, Kisan Enterprises

GPE: Gujarat, valorem, valorem, A.C., BS649/1958, Del.

DATE: 1969, 1979, 1985, 1977, 175/86, 84.29, 1990, 49, 1975, 24-8-1983, 1985, 1980, 1987, 1988, 175/86, 175/86, 175/86

FAC: LMP Precision Engg

ORDINAL: first, first, second, 4th

WORK_OF_ART: 3500 Heading No, OD-8 Mts, the Paper Book, Precision Model DR, the Paper Book

TIME: 30-9-1987, 3 to Section XVI

PERCENT: 15%, 25%

PRODUCT: KA-27, Notes, Para 10