Classifier - Judgment Search Results

Carborandum Universal Ltd. Vs. Cce

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

Reported in: (2006)(113)ECC198

..... classification and accordingly confirmed demand of duty against the assessee the first appellate authority classified the goods under heading 19 01 and directed the lower authority to re quantify ..... adjudicating authority confirmed this classification the collector of central excise appeals disapproved it and classified the goods under sh 7616 90 and the tribunal set aside the appellate collector .....

The Commissioner of Customs Vs. Elf Gas India Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

..... cta further the goods under import predominantly consists of butanes the commissioner appeals before classifying the goods under chapter sub heading 27111900 of cta should have satisfied himself that ..... impugned product contains other hydrocarbons moreover while issuing the notification the government itself has classified lpg under csh 2711 19 00 when lpg is capable of different sub classifications .....

Premier Footwear Products (P) Vs. Commissioner of Central Excise

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

Reported in: (2006)(113)ECC483

..... manufacturers could by no stretch of imagination be treated as an article of vulcanised rubber classifiable under heading 40 16 these rectangular sheets of vulcanised rubber which were not shown to ..... the meaning of this expression contained in chapter note 9 therefore strap plap would remain classified under heading 40 08 sheets of vulcanised rubber other than hard rubber remaining within the .....

Little Star Foods Pvt. Ltd. and Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2006)(107)ECC526

act the items namely wafers with chocolate cream cannot be classified as waffels and wafers coated with chocolate or containing chocolate

Commissioner of Central Excise Vs. M.R.F. Ltd.

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

Reported in: (2006)(109)ECC167

..... mrf manufactured it we observe that after considering mrf s method of manufacture this tribunal classified dipped rubberised tyre cord fabrics of the assessee under heading 59 06 erstwhile heading ..... presumably for the reason that no aed was payable during the material period on goods classifiable under chapter 40 therefore the present belated plea for reclassification retrospectively does not have .....

Hewlett Packard India Sales (P) Vs. Cc

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

Reported in: (2006)(110)ECC382

..... integral part of notebook computer and accordingly passed order in original dated 31 10 2005 classifying the notebooks together with the hard discs assembled therein under heading 84 71 as automatic ..... manner she argued that the hard disc on which software was recorded was not necessarily classifiable as software in all situations and that its classification would depend on the particular facts .....

Coats Viyella India Ltd. Vs. Central Board of Ex. and Cus.

Court: Chennai

Reported in: 2006(204)ELT213(Mad)

..... fabrics which are either grey or processed cotton belting duck fabric etc these fabrics were classified under chapter 52 of the central excise tariff act 1985 necessary classification lists were duly ..... cotton fabrics manufactured by the appellants which were cleared in running length can never be classified as an item falling under heading 59 11 the adjudicating authorities were clearly in error .....

Collector of Customs Vs. Western India Plywoods Limited

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

Reported in: (2006)(109)ECC439

..... less charge demand on the ground that some of the machines comprising the system were classifiable under different headings carrying higher rates of duty the assistant collector of customs decided ..... was capable of performing two or more complementary or alternative functions they had to be classified according to their principal purpose in the subject case the motor vibrator with actuator regulated .....

Amrit Foods (a Division of Amrit Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2006)(106)ECC125

..... skimmed milk etc which were being manufactured by the appellants since their inception are not classifiable under chapter 4 as dairy products because of addition of stabilizers similar dispute was also ..... not disputed by the revenue we therefore set aside the order of the commissioner and classify the products under sub heading 0404 90 the appeal is accordingly allowed with consequential relief .....

Kasat Chemicals Pvt. Ltd. and ors. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(105)ECC409

..... compounds and metal ii complexes which have carbon metal chemical bonds may be vaguely classified under the term organic compounds the metal complexes which are coordination compounds having ..... organometallic compounds and metal ii complexes which have carbonmetal chemical bonds may be vaguely classified under the term organic compounds the metal complexes which are coordination compounds having .....