Court : Mumbai
Reported in : AIR1955Bom182; (1954)56BOMLR994; ILR1955Bom42
..... charges for the supply of electrical energy with effect from 1-5-1950.by the notice the consumers were informed that for lights and fans there would be levied a charge of annas 8 per unit & for heating circuits and refrigeration a charge would be made at the rate of annas 5 per unit. ..... of 'connected load' was also intimated to be levied from every consumer of energy used for light and fans and for heating circuits and refrigeration.some of the consumers paid the additional standing charge of rs. .....
Tag this Judgment!Court : Mumbai
Reported in : [1981]130ITR739(Bom)
..... these contain switching and communications components such as transistors, diodes, capacitors, resistors, and integrated circuits, all combined into various types of circuitry, together with memory systems, power supplies, delay lines, and various types of magnetic media such as tapes and wires for carrying and transforming data and information, as .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1979Bom17; (1978)80BOMLR263
..... the penultimate paragraph an agreement and undertaking tothe effect on the part of the producers that they would not direct the laboratory to deliver any release print or prints for the seven circuits mentioned in the letter (identical with the seven circuits mentioned in clause 6 of the letter of 1st august, 1974) till certain dues as specified remain with the laboratory for payment to the cine artiste. ..... in the final paragraph the cine laboratory claims protection in respect of any misuse which may be made by the distributors or exploiters or exhibitors in the circuits or territories other than these seven and this clearly postulates, in our opinion, that such release was not protected or prohibited but was contemplated, which is in accordance with, the construction sought ..... indicate it indicates that the obligation not to release the print or prints of the film is restricted to the seven territories or circuits specified in the letter which are identical with the seven territories specified in clause 6 of the agreement dated 1st august, 1974 ..... shah with bombay and overseas circuits only and therefore not concerned with or entitled to any right in other territories, the cine artiste claims right notmerely in respect of the seven specified territories but an absolute and ..... , could not affect the prohibitionagainst the release of the said picture in all other territories not mentioned in clause 6, which would include the overseas and the bombay circuit as known to the film trade. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1981Bom72; 1981MhLJ525
..... discharged. in the circuits stances of the case, there will be no order as to .....
Tag this Judgment!Court : Mumbai
Reported in : 1982(10)ELT53(Bom)
..... the appellate collector held that the computer systems are integrated units based on complex electronics and the heart of the computer system is the central processor which consists of thousands of pre-determined circuits which are actuated by the instructions fed into the card read punch by the human programme either through printed punch cards or pre-punched tapes. ..... these contain switching and communication components such as transistors, diodes, capacitors, resistors and integrated circuits, all combined into various types of circuitry, together with memory systems, power supplies, delay lines and various types of magnetic media such as tapes and wires for carrying and transforming data and information, as ..... consist of electro-mechanical and electronic devices, while the central processor, though it consists of complex electronic circuits also has its own power supply system, relays, switches, cooling fan motors, etc. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1982Bom580
..... to serve the company exclusively two circuits of 100 kv transmission feeders had been adequate capacity was available even in case of the break down of one circuit.10. mr. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1986)(8)LC605Tri(Mum.)bai
..... it was contended that the term electric motors should refer to motors designed to work on normal electric voltage of 230 v and 440 v circuits whereas the impugned goods worked on power of 12 v and 24 v only. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1987)(13)LC320Tri(Mum.)bai
..... components/modules of electronic watches, the following:-(emphasis is supplied by me) (b) following components of electronic watches [both for (digital) and (analogue) watches] (c) large scale integrated circuits/devices/chips, all types for use in watches, clocks and time pieces.in case of item 59 in para 2 above, namely, components/modules of electronic watches etc. ..... the additional collector and the board did not record a finding that the licence dated 19.5.1980 was not for the import of the integrated circuits and quartz crystal used for the clocks for the manufacture of which the appellants were registered with the dgtd. ..... their further contention was that even if the public notice has the effect of canalising the integrated circuits and quartz crystal of clocks, the public notice being non-statutory cannot take away the right conferred in the licence which was issued in pursuance of a statutory power. ..... the appellant had contended that their licence was specific, namely, for the import of quartz crystal and integrated circuits for clocks for the manufacture of which they were registered with the dgtd. ..... the licence in question is dated 19.5.1980 and it was valid for a period of 12 months and it specifically permitted import of integrated circuits and quartz crystals required for the manufacture of clocks. ..... when the appellants sought clearance of 7,000 sets of integrated circuits and quartz, the same was objected to by the customs on the ground of they being canalised. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1986)(8)LC584Tri(Mum.)bai
..... contention appears to have advanced apparently without noticing that in his earlier statement appellant kohli had stated in clear terms that 175 circuits found in the business premises and seized by the customs formed part of 250 circuits which were illegally imported by chadha during may 1978. ..... that contention is to be accepted, then his plea that 175 circuits are not shown to be foreign goods does not carry conviction.38. ..... on behalf of both the appellants, it was contended that 175 circuits recovered from the partnership firm are not proved to be smuggled goods in as much as they had not foreign ..... is true that on behalf of appellant kohli also it was urged that there was no evidence that 175 circuits are of foreign origin and in the absence of the applicability of chapter iva and section 123 of the customs act, the burden was on the department to establish that 175 circuits are smuggled goods. ..... engineers premises formed part of the circuits brought by shri chadha in may ..... committed an error in ordering confiscation of 175 circuits recovered from the business premises of g.k.d. ..... electronic circuits were not notified goods nor were they specified under section 123(2) of the customs act and therefore the burden of establishing that 175 circuits seized from the business premises of the firm lies on the department and that the department had not discharged this burden and no evidence either direct or substantial was there to establish that 175 circuits seized from the business premises of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1988)(33)ELT373Tri(Mum.)bai
..... the collector of customs, airport, who held the enquiry, stated in his order that on inspection of the sample he found that there are four printed circuit boards and one of them has several mounted electronic components and others have connectors and the whole system has been connected through wires. ..... the collector nowhere recorded a finding that the tape deck mechanism will not have printed circuit boards or even if they have, they would not be found in the manner they are found in the sample.10. ..... according to the finding of the collector the sample inspected by him contained 4 printed circuit boards and one of them had several mounted electronic components and others have connectors and the whole system has been connected through wires. ..... the collector has also found out of the four circuits boards three have, connectors and one only has electronic components. ..... shri prabhu, appearing for the collector, submitted that electronic circuits are different from connecting boards. ..... board with the connector as called electronic circuit is only rs. 10/-. .....
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