Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2003)86ITD96(Kol.)
..... , there was value addition to the raw mica and it is also undisputed position that, as per export bills raised by the assessee, the assessee had exported fabricated mica--"electronic components and silvered mica for capacitors, mica blocks and condensor films, fabricated ruby mica, etc. ..... it will be seen therefrom that the assessee-company has exported fabricated mica--electronic components and silvered mica for capacitors, mica blocks and condenser films, fabricated ruby mica, etc. ..... , electronic component and silvered mica for capacitors, mica blocks and condenser films, etc. ..... film mica is used as a dielectric in capacitors and other electronic products, splitting mica : laminae split from block and thin mica, the thickness of ten sheets of which taken together does not exceed 0.30 mm (0.012 inch), is called splitting mica. ..... various processing machinery and that various items manufactured by the assessee are mica tubes, mica insulators, mica strainder cores, mica for shouldering iron, mica washers, gaskets, electronic components; silvered mica for capacitors, condenser films, etc. .....
Tag this Judgment!