Classifier - Judgment Search Results

Funskool (India) Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (2004)(166)ELT241Tri(Chennai)

..... parlours she submitted that heading 95 03 excludes paints used by children have to be classified under heading 8480 and moulding paste for children under 3926 10 in counter learned advocate ..... question involved is the classification of the transparent pvc film blister the same cannot be classified under sub heading 8480 10 which covers only machinery and mechanical appliances and parts thereof .....

Chamundi Die Cast (P) Limited Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2004)(94)ECC453

..... the commissioner of central excise bangalore ii commissionerate 2 the appellants are manufacturing excisable goods classifiable under chapters 84 85 and 87 of central excise tariff act 1985 among other things ..... s kerala agro machinery corporation limited angamally ernakulam district since part of ic engines are classifiable under sub heading 8409 00 of the central excise tariff act 1985 therefore a .....

O.K. Play (i) Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2004)(97)ECC256

..... the commissioner appeals took the view that baby swing flier rocker and slides were wrongly classified by the original authority under 9506 according to the commissioner appeals the assessee had correctly ..... size model was legally incorrect and hence a mis description thereafter the commissioner proceeds to classify the subject goods under 9506 for the following reason the contention of the assessee .....

Methodex Systems Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2004)(173)ELT299TriDel

..... other manufacturers the department has held that the goods are classifiable under heading 83 04 of the tariff 3 4 finally ..... and these are used in the office they will be appropriately classifiable under heading 94 03 as these are movable articles having ..... the tribunal also in the case of elefur industries supra has classified the filing cabinets after observing that filing cabinets are specifically .....

Commissioner of Central Excise Vs. Ivp Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2005)(98)ECC134

..... was clearly identifiable parts of electrical mechanical clutches and brakes and therefore should be classifiable under heading 8505 90 and chapter 85 does not specifically excludes classification of these ..... excise tariff specifically mentions ceramics goods and ceramics nozzles the respondents however want to classify the impugned goods under heading 85 15 on the ground that these are parts .....

T. Muralidhar Rao Vs. State of A.P. and ors.

Court: Andhra Pradesh

Reported in: 2004(6)ALD1; 2004(5)ALT634

..... all over the india are socially and educationally backward and therefore they should be classified as socially and educationally backward classes the a r commission having considered the ..... proffers the constitutional dharma however is not an unending deification of backwardness and showering classified homage regardless of advancement registered but progressive exercising of the social evil and .....

E. Merck (India) Ltd. Raidad and E. Vs. Commissioner of Central Excise ...

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(92)ECC478

..... no therapeutic value for this reason the products cannot be called medicaments they are therefore classifiable under specific heading which is 29 30 as mixture of vitamins fdc is nothing but ..... the products have therapeutic value 14 in conclusion we observe that the products are correctly classifiable during the relevant period under chapter 30 and that the extended period of limitation to .....

Kamal Kacholia and ors. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(174)ELT87Tri(Mum.)bai

..... of nylon and leather nylon and rubber and nylon and textiles the adjudicating commissioner has classified these goods under sub headings 4201 90 4010 00 and 5908 00 respectively applying general ..... applies to composite goods consisting of different components under which the goods are to be classified as if they consisted of the material or component which gives them their essential character .....

Hewlett Packard India Pvt. Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... said circular was whether software imported alongwith the equipment or apparatus would need to be classified alongwith the equipment apparatus and duty charged at the rate applicable to the equipment ..... set would form educational material for retail sale the earlier chapter note posed difficulty in classifying such goods the amendment has been effected to solve this difficulty 6 recently the .....

Alwar Lamps Pvt. Ltd. Vs. Cce, Jaipur

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2004)(92)ECC685

..... auto bulbs supplied to oe manufacturers and state machinery corporation stc in industrial packing were classifiable under sub heading 8539 90 that only goods in retail packing having printed retail sale ..... thereunder there is no dispute regarding bulbs which are sold in retail as they are classified under sub heading 8539 10 and assessed accordingly as mentioned earlier the dispute relates only .....