Component - Judgment Search Results

Government of India - in Revision Vs. G.M.C. Brothers and Co.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in: (1988)(16)LC537Tri(Kol.)kata

..... various items are specifically mentioned in the said paragraph since thinwalled bearings are mainly spares components of icp engines falling under heading 84 06 which is not included in para 186 ..... possible to restrict the scope of licence issued under para 30 as to exclude spares components which are classifiable under other headings correct appendices 3 and 6 incomplete and therefore incorrect .....

East India Transformers and Switchgear (P) Ltd. and anr. Vs. Collector ...

Court: Kolkata

Reported in: 1992(40)ECC409,1988(35)ELT317(Cal)

..... transformer took place the petitioners from their stock supplied to the manufacturers raw materials and components subsequently when the goods arrived the petitioner wanted the said goods to be released on ..... it is necessary in the public interest so to do hereby exempts raw materials and components required for the manufacture of goods to be supplied to international development association or .....

Asahi Metal Indus. Vs. Superior Court

Court: US Supreme Court

..... manager of cheng shin whose duties included the purchasing of component parts stated in discussions with asahi regarding the purchase of ..... of ultimately realized foreseeability that the product into which its component was embodied would be sold all over the world including ..... economically from the sale in california of products incorporating its components app to pet for cert c 11 footnote 4 accordingly .....

Collector of Customs Vs. Joseph Leslie Agencies Pvt. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1987)(13)ECC105

..... and other breathing equipments have been mentioned he had observed that in this case only components of breathing equipment are imported therefore the benefit of this notification is not available he ..... not disputed by both sides the respondent manufactures filter self rescuer and has imported its component filter cartridge for the proper appreciation of the heading under which the imported item falls .....

Collector of Central Excise and Vs. Kashmir Vanaspati and anr.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1987)(13)ECC219

..... subject to stated conditions excisable goods if they are used as the raw materials and components parts of other excisable goods the essential conditions for availing the said notification are iv ..... element constituent in bunk and wagnalls new standard dictionary of the english language 1953 edn component is explained as forming part or ingredient constituent a constituent element or part part means .....

Collector of Central Excise Vs. Lawkim Pvt. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1987)(13)ECC337

..... the department was wrong in treating the column assembly and the discharge head assembly as components or essential elements of power driven pumps manufactured by the petitioner mahindra amp mahindra ..... respondents manufactured concrete sleepers for supply to the indian railways the railways supplied an iron component which was incorporated in the sleepers the question arose whether the cost of the .....

R.K. Motors (India) Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1988)(33)ELT727Tri(Mum.)bai

..... 10 5 research and development units and other institutions mentioned therein could import raw materials components and consumables besides other items specified in item 5 12 the view taken by the ..... stipulate that replenishment licences issued to export houses will be valid for importing raw materials components and spares excluding those covered by appendix 5 which have been placed on ogl for .....

Entertainment Electronics (P.) Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1988)25ITD1a(Hyd.)

..... s decision correct on the subject since even according to him the mere assembling of components and testing of radios transistors so assembled would not constitute a manufacturing process 4 dealing ..... present case the process is the same but only more sophisticated the transformation of the components into the finished product is only more marked innumerable parts are put together with considerable .....

G.S. Industries Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1989)(43)ELT148TriDel

..... of notification 179 77 was claimed the department held that the components were manufactured with the aid of power but the govt of ..... the power in the manufacture of these fittings some of the components like cross arms strips etc require power for their manufacture ..... manufacture in this case as the appellants have purchased merely the components from the 3rd parties on a principal to principal basis .....

Collector of Central Excise Vs. Dodsal Private Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1987)(11)ECC154

..... respect of item 1 the various processes such as bending punching cutting and galvanising the component parts for erection of transmission towers were manufactured by them and would come under ..... respondents have been assigned the works contract of erecting a transmission tower and not manufacture component parts of a transmission tower 18 the assistant collector has held that these products would .....