Component Part - Judgment Search Results

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 .....

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 .....

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 .....

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 .....

Hsi Automotive Ltd. Vs. Cc [Alongwith Appeal No.

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

Reported in: (2008)(125)ECC246

..... sought to include the amount in the assessable value of the components parts imported by the assessee from the us company under rule 9 ..... drawing fabrication drawing etc supplied by the us company and the components parts supplied by them and that the technical fee was paid to ..... the case of m s gec alstom ltd they had imported parts and components for the licensed products from m s gec alstom t amp .....

Enercon (India) Limited Vs. Commissioner of Customs (import)

Court: Authority for Advance Rulings

..... for power generation project excluding captive power plant and wind operated electricity generator and components parts thereof the relief cannot also be denied on the ground that the benefit ..... not only the finished product namely wind operated electricity generators but also its components and parts including rotor and wind turbine controller are specifically mentioned as regards the observations .....

Commissioner of Customs, New Delhi Vs. Phoenix International Ltd. and ...

Court: Supreme Court of India

Reported in: 2007(121)ECC393; 2007(147)LC393(SC); 2007(216)ELT503(SC); JT2007(7)SC189; 2007(11)SCALE332; (2007)10SCC114

..... para 22 of the exim policy 1992 97 both the companies imported respective items as components parts on preliminary enquiry department was satisfied that there was an attempt to mislead by importing ..... case at the rate applicable to the footwear and not at the rate applicable to components parts accordingly the commissioner held that no duty was demandable in respect of synthetic uppers imported .....

State of Andhra Pradesh and anr. Vs. Concap Capacitors, Balanagar, Hyd ...

Court: Supreme Court of India

Reported in: 2007(217)ELT481(SC); JT2007(12)SC62; (2007)8SCC658; (2007)10VST204(SC)

..... systems instruments appliances apparatus equipment operating on electronic principles and all types of electronic components parts and materials and includes i consumer electronics ii electronic test and measuring instruments iii ..... of the revenue on the first principle if a particular item of goods or component part or material is not specified in the list either in the government order or .....

Modern Malleable Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in: (2008)(125)ECC274

..... related to the heading dealing with base metal content of the component parts which inter alia meant that if the component is made of steel metal then it should be covered by ..... non ferrous metal ought to be covered under the category of electrical parts components with regard to the components electrical parts manufactured supplied by the appellant those were purely technical in nature since .....

Mahesh Chandra Sharma Vs. Ito

Court: Income Tax Appellate Tribunal ITAT Delhi

..... rise to an article which is totally different from the parts and would amount to manufacture this is so even though the component parts from which the automotive chasis is made retain their ..... by the assessee using its machinery results in achieving of a final product the parts or components utilized by the a assessee in its assembling process undergo a transformation and result into .....