Classifier - Judgment Search Results

Vst Tillers and Tractors Ltd. Vs. Commr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

..... harvesters combine harvesters lawn movers etc all these agricultural and horticultural machinery s are classified under central excise chapter heading no 84 332 84 33 only whereas tractors are ..... tiller which is designed and manufactured principally for the purposes of agriculture is correctly classifiable under heading 8432 which deals with agricultural machinery it is also settled principle in .....

Commissioner of Customs Vs. Reliance Petroleum Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(102)ECC499

..... considered as a mobile crane then all cranes can be classifiable as mobile cranes 10 alternatively considering the mobile crane as ..... is used for installation of heavy machinery is to be classified as construction and erection machinery and not as materials handling ..... thereon such tractors with its operating equipment are to be classified separately under heading 87 01 the notes on machines mounted .....

Gestetner (India) Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... lower authorities after hearing submissions of the appellant and after going through the documents classified the aforesaid machines looking to their various features and functions under sub heading 8472 ..... incorporating or working in conjunction with an automatic data processing machine are to be classified in the headings appropriate to their respective functions or failing that in residual headings .....

In Re: Bayerische Motoren Werke

Court: Authority for Advance Rulings

Reported in: (2006)(193)ELT138AAR

..... than those of heading 87 02 including station wagons and racing cars which are evidently classifiable under tariff heading 8703 which has also been specifically mentioned under column 2 against sl ..... exemption notification but this cannot be taken to mean that merely because the goods are classifiable under the same tariff heading for these two purposes the benefit of exemption would automatically .....

Crane Betel Nut Powder Works Vs. Commissioner of Customs and Central E ...

Court: Andhra Pradesh

Reported in: 2006(2)ALT523

..... effect from 17 7 1997 they filed two supplementary declarations classifying their product viz betel nut pieces under ch s ii ..... in the mode of packing of certain varieties these products were classified earlier by the appellants themselves under ch sub heading no ..... nomenclature hereinafter referred to as hsn the resultant product was classifiable under chapter sub heading no 0801 00 of the tariff .....

Precise Laboratories Pvt. Ltd. Vs. C.C.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2005)(102)ECC261

..... sub heading 3306 10 of the tariff that the proceedings initiated by the department for classifying the product as medicament were dropped by various orders of the commissioner customs commissioner ..... mentioned that the notification granting exemption mentions tooth powder and once the impugned product is classified as tooth powder the benefit of notification cannot be denied that when the tariff .....

Bharat Textiles and Proofing Vs. Commr. of C. Ex.

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

..... goods merit consideration for classification equally in more than one headings such goods should be classified under the heading which occurs last in the numerical order however if there is no ..... board as also to consult technical dictionaries literature on textile materials in the context of classifying a similar product the relevant findings of the bench which held that the tarpaulin fabric .....

Digital Globalsoft Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2005)(102)ECC292

..... held that the other items imported with kernel are also classifiable under chapter heading 84 71 the appellants have strongly challenged ..... dated 16 6 1994 have clarified that the kernels are classifiable under 8473 30 the extract of the department s ..... cargo complex delhi in which they have expressed difficulty in classifying computer kernels computer inner and outer shell consisting of motherboard .....

Dxn Herbal Mfg. (India) Pvt. Ltd. Vs. Commr. of C. Ex.

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

Reported in: (2005)(191)ELT1110Tri(Chennai)

..... from the pondicherry factory there was no reason why these products should be differently classified under the central excise tariff act learned sdr argued that classification of goods under ..... already indicated vide para 8 5 such declaration was a misdeclaration dxn misdeclared food supplements classifiable under sh 2108 90 as ayurvedic proprietary medicines under sh 3003 39 this misdeclaration .....

National Cable and Telecommunications Assn. Vs. Brand X Internet Servi ...

Court: US Supreme Court

..... arguments conflict with this regulatory history they claim that the communications act unambiguously classifies as telecommunications carriers all entities that use telecommunications inputs to provide information ..... therefore entails mandatory common carrier regulation of entities that the commission never classified as offerors of basic transmission service and therefore common carriers under the .....