Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (1987)22ITD87(Mum.)
..... the term "new development" means changes in the electrical design of contract products involving different executions of electrical technology, or innovations in electrical layouts, or substitution of materials used in electrical or magnetic circuits, or changes in the mechanical design of contract products involving different executions of mechanical construction or complete changes in dies or tools and manufacturing processes, insofar as such new developments will either be successfully incorporated in or will form part of the .....
Tag this Judgment!Court : Mumbai
Reported in : 1991(52)ELT524(Bom)
..... it was, however, true that the integrated circuits, which had been imported, were prohibited items. ..... 40,000/-, the third fact to be taken into consideration was that the petitioner voluntarily declared the items of the integrated circuits before the customs officer. ..... he also declared certain integrated circuits, which were used as components in electronic goods, of the value of rs. ..... the integrated circuits were confiscated and the accused was placed under arrest. ..... is no dispute between the parties with regard to the fact that the petitioner himself had voluntarily disclosed the fact of the customs officer that he had brought with him in his baggage a certain number of integrated circuits valued at rs. ..... shri vakil stated that the petitioner herein had approached the customs counter at the sahara airport and had voluntarily declared the items of integrated circuits himself. .....
Tag this Judgment!Court : Mumbai
Reported in : 1991(2)BomCR182; (1991)93BOMLR764; 1991(2)MhLj1478
..... integrated circuits which goods have been throughout imported against valid import licences and cleared on payment of requisite customs duty without any objection from the customs authorities, he further contended. 3. .....
Tag this Judgment!Court : Mumbai
Reported in : 1991(4)BomCR387; [1994]80CompCas289(Bom)
..... and to act as agents of electronic instruments, electronic and electric equipment, electric components, magnetic tapes, ferrite rods, hard and soft ferrites, capacitors, connectors, micro switches electronic, switching equipment, power diodes, rectifiers, integrated circuits, resistors, reed relays and switches, printed circuit boards, keyboards and computers, mini-computers and micro-processor based systems. .....
Tag this Judgment!Court : Mumbai
Reported in : 1994(2)BomCR268
..... shri hudlikar has drawn my attention to numerous similar corruption prosecutions and he stated that such a short-circuiting of procedure is almost unknown and under these circumstances that it was the duty of the learned trial judge who presided over the court to have disallowed any such short-circuits because ultimately the entire procedure would recoil on the prosecution rather than on the defence. .....
Tag this Judgment!Court : Mumbai
Reported in : 1995(2)BomCR66
..... it is the telephone department alone who has got the full control over the entire operation of the telephone system including the lines, metering circuits, instruments, operation of the hook switch or functioning of its employees and the like. ..... it is further contended on behalf of the present petitioners that the sudden spurt might be either due to a fault in the metering circuit or due to mischief by other subscribers in league with the staff of the telephone department. ..... it is aware that in some cases on account of some short circuit in the line or due to faulty operation of the hook switch the subscribers line after making a std call might be held up and all this may result in the meter's recording local calls enormously in excess of the ..... opinion, the rejection of the complaint as regards excess billing has been done in a perfunctory manner and no attempt has been made to rule out the possibility of other causes of excess billing such as fault in the metering circuit or some transient fault in the system etc. .....
Tag this Judgment!Court : Mumbai
Reported in : 1996CriLJ2344
..... therefore, the complaints should be vigilantly checked by the criminal courts and they should not allow such short circuits the parties should not be allowed to appease their anger or return their vengeance by starting proceedings in criminal courts where the proper remedy is to resort to civil courts. ..... it is no doubt found that the tendency on the part of the litigants to short circuit civil suits or proceedings by instituting complaints would be vigilantly checked. ..... the appellant company has attempted to short circuit the suit by compelling the accused/respondent to pay the amount. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1996)(65)LC82Tri(Mum.)bai
..... the short facts of the case are that the appellants imported printed circuit boards against an additional licence valid for import of goods falling in appendix-5 and appendix-7 of am 84 policy ..... 4 in chapter 85 and claimed that the term "printed circuits" did not cover circuits combined with elements other than those obtained from the printing process ..... he further claimed that the populated circuit board could not be termed as sub-assembly unless it was connected or fitted with other plastic components or other mechanical components 'arguing on the adequacy of the licence, he stated that the licence covered goods listed under ..... by virtue of note 4 to chapter 85 populated circuit boards were excluded from the coverage of this tariff ..... dr has distinguished between populated circuit boards and sub-assemblies and has shown that entries in appendix 3a would not cover the goods ..... is no doubt that the goods imported were populated printed circuit boards and not plain printed circuit boards. ..... in the table annexed with the said notification read as "printed circuits and printed circuit boards".5. ..... claimed that the printed circuit boards were converted into populated boards by adding certain components like transformers, electric compressors etc.after such additions the board is no longer a printed circuit board. ..... in appendix 2b is very specific, that is, populated/loaded/printed circuit boards. ..... appearing for the revenue distinguished between the imported goods and plain printed circuit boards. .....
Tag this Judgment!Court : Mumbai
Reported in : 1996(4)BomCR385
..... the 80 intergrated circuits totally valued at rs. ..... when questioned by the officer of the bombay customs department as to whether he was carrying any valuables like gold, diamonds, integrated circuits etc. ..... the eight packets were found containing 40 gold bars of 10 tolas each & the remaining four packets were found containing 80 integrated circuits. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1998)(100)ELT500Tri(Mum.)bai
..... the fact that for performing this function, it draws power from a circuit of which the voltage is less than 400 should not disqualify it for classification under the heading in question. ..... the correct criterion, in our view is the voltage of the circuit the electric quantities of which the oscilloscope measures so checks. ..... in other words for the instrument to be in a position to perform it function, it has to be plugged into a circuit, the voltage of which would not exceed 260. ..... a distinction has to be drawn, in other words, between the circuit of which the instrument becomes a part when it is prepared for use and the circuit in which it is actually used. ..... this view finds support from the fact that virtually all oscilloscopes used in the country would be plugged into circuits of a voltage of not exceeding 250. ..... the reference to the circuit voltage of 400 in the heading would become meaningless if the criteria set out above are applied. ..... if this is the case, it will be clear that the function which the oscilloscope performs is in a circuit exceeding 400 volts. ..... it does not appear to us, however that this is the same thing as saying that the oscilloscope is designed for use in a circuit of this voltage. ..... the tariff heading provided for classification of oscilloscope designed for use only in circuits of 400 watts. .....
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