Component - Year 1989 - Judgments

Apr 27 1989 (TRI)

M.R. Electronic Components Ltd. Vs. Collector of C. Ex.

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

Decided on: Apr-27-1989

Reported in: (1989)(22)ECC192

..... countervailing duty levied under section 3 of the customs tariff act 1975 the appellants imported component parts like potentiometers switches special screws etc which were cleared by them on payment of .....

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Feb 01 1989 (HC)

Commissioner of Income-tax Vs. Kalpana Lamp Components Pvt. Ltd.

Court: Madhya Pradesh

Decided on: Feb-01-1989

Reported in: [1989]178ITR330(MP)

g g sohani actg c j 1 by this reference under section 256 1 of the income tax act 1961...

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Apr 21 1989 (TRI)

Monica Enterprises and 4 ors. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Apr-21-1989

Reported in: (1989)(23)LC518Tri(Delhi)

..... merchandise under b e no d 772 declared as plastic extruded fabricated and moulded components toys are components for manufacture of toys for actual user or toys themselves which are prohibited ..... of customs duty the individual importing firms arc manufacturers of electronic goods they imported the components of electronic goods without any mala fide intention according to the learned consultant the .....

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Feb 28 1989 (TRI)

Nikon Systems (P) Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Feb-28-1989

Reported in: (1989)(23)LC343Tri(Delhi)

..... app 6 list 8 part i appearing at serial no 609 but excluding electronic discrete components unless individually mentioned elsewhere in this appendix the appellants main plea is that the ..... it holds a licence or registration certificate from the appropriate government authority wherever applicable 10 component means one of the parts of sub assemblies or assemblies of which a manufactured product .....

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Jun 07 1989 (TRI)

Collector of C. Ex. Vs. Subros Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jun-07-1989

Reported in: (1989)(24)LC219Tri(Delhi)

..... had imported automotive air conditioners kits in ckd condition and after assembly of various components viz compressor with clutch cooling unit etc automotive air conditioning kit in unassembled incomplete ..... xvi was made where a machine including a combination of machines consists of individual components whether separate of interconnected by piping by transmission devices by electric cable or by .....

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Apr 28 1989 (TRI)

A.K. Kohli and anr. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Apr-28-1989

Reported in: (1989)(24)LC41Tri(Delhi)

..... the appellants m s sandeep industries new delhi were indulging in gross under valuation of component parts of electronic typewriters for manufacture assembly of electronic typewriters with a view to evade ..... coupled with the fact that the appellants are simply assemblers that too not from primary components stage for these machines as regards the contention of the appellants that earlier similar .....

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Aug 11 1989 (TRI)

Collector of Customs Vs. Oil and Natural Gas Commission

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Aug-11-1989

Reported in: (1990)(27)ECC142

..... benefit of exemption notification could not be extended to a component of a component and had rejected the refund claims being aggrieved from ..... cus dated 2nd august 1976 cannot be extended to the components of component he has pleaded that no reliance can be placed on ..... kits sets for plungers were for fmc pumps which were component parts of blow out preventers the learned collector appeals had .....

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Feb 15 1989 (TRI)

Tata Yodogawa Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Feb-15-1989

Reported in: (1989)(23)LC361Tri(Delhi)

..... b remission or adjustment of duty paid for such material or component parts has been specifically sanctioned by the central government provided ..... duty shall be allowed in respect of any material or component parts used in the manufacture of finished excisable goods if ..... importer as the case may be of such material or component parts the credit allowed shall be varied accordingly by adjustment .....

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Jul 25 1989 (TRI)

Chandra Industries Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jul-25-1989

Reported in: (1990)(28)LC165Tri(Delhi)

..... numbers on the refrigeration machinery manufactured by them instead of a running serial number cleared component parts from the factory without payment of excise duty and without following the procedure ..... condition that the department should verify the serial nos of the machines and their component parts motors compressors and thermostats and furnish the same to the appellants collector therefore .....

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Aug 22 1989 (SC)

Star Paper Mills Ltd. Vs. Collector of Central Excise, Meerut

Court: Supreme Court of India

Decided on: Aug-22-1989

Reported in: AIR1989SC2066; 1989(24)ECC369; 1989(24)LC625(SC); 1989(43)ELT178(SC); [1990]185ITR575(SC); JT1989(3)SC460; 1989(2)SCALE337; (1989)4SCC724; [1989]3SCR892; [1990]76STC312(SC

..... the case of the appellant was that the paper cores constituted component parts within the meaning of the notification entitling it to ..... manufactured for taking it to the market and did not constitute component parts of paper before dealing with respective submissions made by ..... by the respondent that if paper core fell under the term component parts the appellant would be entitled to the exemption as .....

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