Component Part - Judgment Search Results

Sony India Ltd. Vs. Commissioner of Customs, Icd, New

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2002)(82)ECC436

..... to be considered to be imported unassembled or disassembled where the component parts that is the parts which may be identified as components intended to make up the finished product are all presented ..... be considered to be imported unassembled or disassembled where the component parts that is the parts which may be identified as components intended to make up the finished product are all presented .....

Sony India Ltd. Vs. Cc, Icd

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2002)(103)LC288Tri(Delhi)

..... to be considered to be imported unassembled or disassembled where the component parts that is the parts which may be identified as components intended to make up the finished product are all presented ..... be considered to be imported unassembled or disassembled where the component parts that is the parts which may be identified as components intended to make up the finished product are all presented .....

Microsoft Corp. Vs. Atandt; Corp.

Court: US Supreme Court

..... requires that the component be combined with other components to form the infringing device meaning ..... new international dictionary 466 1976 component is a constituent part ingredient random house dictionary of the english language 301 1967 component is a a component part constituent furthermore 271 f .....

Espi Industrial Corporation Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1987)(10)LC443Tri(Mum.)bai

..... and proper to classify them as such and not as component parts of the tractors tractors were classified under serial no 87 ..... items were imported only as what were claimed to be component parts of tractors diesel engines and i have above found that ..... import are complete tractors in knocked down condition or tractor parts and components the department has relied on the rules of interpretation under .....

Degremont India Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1996)59ITD423(Delhi)

..... which produces the same in assessee s case none of the component parts have been produced by the assessee the assessee is not entitled ..... out that assessee has failed to show that any of the component parts were manufactured by it or got manufactured by it under its ..... has held that the activity of the assessee of assembly of component parts of a tractor to form a tractor amounted to manufacture and .....

M.C.Jayasingh Vs. Mishra Dhatu Nigam Limited

Court: Chennai

..... the same similarly he also dismantled m o 2 into its component parts 14 subsequently d w 1 was recalled at the instance of ..... sheets providing a cross sectional view of the product and its component parts the fact that the plaintiff has obtained registration of patent for ..... the plaintiff cross examined dw 1 on the nature of the component parts of mo 2 the upper portion of mo 2 after dismantling .....

Matsushita Television and Audio (i) Ltd. Vs. Commissioner of Customs

Court: Supreme Court of India

Reported in: 2007(117)ECC415; 2007LC415(SC); JT2007(5)SC458; 2007(5)SCALE662

..... the manufacture of the products 1 05 the term components shall mean component parts material and or sub assemblies comprising the products 2 ..... c to g xxx xxx xxx7 production equipment and components 7 02 components a in addition to the technical assistance herein contained ..... be included in the price paid for bought out items components for the above reasons the tribunal held that royalty payment .....

Mihir Engineers Ltd. Vs. the Jt. Commr. of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2007)109ITD349(Mum.)

..... to an article which is totally different from the parts and could amount to manufacture this is so even though the component parts from which the automotive chasis is made retain their ..... the assessee as the industrial undertaking 27 the issue of purchasing different components different equipments and spare parts from various concerns and their assembly fabrication and erection into plant known .....

Kinetic Engineering Limited and anr. Vs. State of Maharashtra and ors.

Court: Mumbai

Reported in: 2004(6)BomCR750; 2004(3)MhLj1034

..... subsequent replacement therein of damaged or worn out parts a spare part is a replacement part to replace a damaged component but it is nevertheless a component part component is a genus and the spare is ..... act 1962 exempting refractory bricks of special shape or quality for use as component part of industrial furnaces partly or wholly from customs duty the claim of the assessee for exemption was .....

Ford India Private Ltd. Vs. Cce

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

Reported in: (2007)(121)ECC192

..... both sides the case of the appellants reiterated by their counsel is as follows the components parts procured from vendors and received in kdp plant for exports undergo operations of quality checking ..... the quantity details with the relevant documents and thereafter the components were cleared for export after sequencing palleting etc no part of the goods covered by such purchase orders was diverted .....