Component - Year 1990 - Judgments

Dec 19 1990 (TRI)

Collector of C. Ex. Vs. Television and Components Pvt.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Dec-19-1990

Reported in: (1991)(53)ELT328TriDel

..... collector of central excise appeals bombay against m s television and components pvt ltd plot no 57 gidc industrial estate naroda ahmedabad the ..... the facts of the case are that m s television and components pvt ltd naroda holder of central excise licence for television ..... chapter 85 which are not yet assembled together or with other components into watch or clock movements or into articles suitable for .....

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Jul 27 1990 (TRI)

Alpha Precision Components (P) Vs. Collector of C. Ex.

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

Decided on: Jul-27-1990

Reported in: (1991)(55)ELT381Tri(Chennai)

1 this appeal is directed against the order of the collector of central excise appeals madras dated 23 12 1988...

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Jul 27 1990 (TRI)

Alpha Precision Components (P) Vs. Collector of Central Excise

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

Decided on: Jul-27-1990

Reported in: (1991)(31)ECC257

1 this appeal is directed against the order of the collector of central excise appeals madras dated 23 12 88...

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Dec 18 1990 (TRI)

i.G.E. (India) Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Dec-18-1990

Reported in: (1991)LC124Tri(Delhi)

..... machine was despatched from their factory and after fitting the incomplete machine with certain essential components by their related persons the machine was sold to the customers and that they entered ..... completes the assembly and manufacture of x ray machine by attending to fitting of essential components and installation at the end customers site the collector added in construing the definition of .....

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Feb 12 1990 (TRI)

Radiation Technologies (India) Vs. Collr. of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Feb-12-1990

Reported in: (1991)(51)ELT481TriDel

..... manufacturing companies or oem these manufacturing companies produce kits from such raw materials and components the seized price lists on which the department was relying were totally irrelevant for ..... system assembly together with all other moulded parts proprietary accessories and other standard earthing components page c 51 of the paper book relates to manufacturing process at appellants plant .....

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Apr 05 1990 (HC)

Bhel Ancillary Association, Represented by Its President, Mr. Balamura ...

Court: Chennai

Decided on: Apr-05-1990

Reported in: (1990)2MLJ16

..... senior central government standing counsel saying that the inscriptions by way of stencilling on the components manufactured by the units bore or bear any other marking or inscription the learned single ..... to deal with the matter factually doing the assessment process prosecuted in respect of the components manufactured by the units and they are prepared to do it impartially this suggestion is .....

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Feb 09 1990 (HC)

Ranganatha Associates Vs. State of Karnataka and Others

Court: Karnataka

Decided on: Feb-09-1990

Reported in: ILR1990KAR820

..... the dealer and the purchaser no matter what may be the component which enters into such price the parties understand between them that ..... the goods section 6 c merely clarifies and explains that the components which have entered into determining the price of the goods ..... entering the steam of trade and hence inclusive of such a component in the assessable value was upheld the packing material containing .....

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Nov 14 1990 (HC)

Commissioner of Income-tax Vs. U.P. State Agro Industrial Corporation ...

Court: Allahabad

Decided on: Nov-14-1990

Reported in: [1991]188ITR370(All)

..... facts and in the circumstances of the case the assembly of parts in a component and of various components resulting inthe formation of tractor which has propulsion amounts to manufacture and the ..... 2011 tractors manufactured in czechoslavakia the tractors were imported not as fully fitted tractors various components were imported and what the assessee was doing was to knit them together the said .....

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Mar 12 1990 (TRI)

Dynamatic Hydraulics Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Mar-12-1990

Reported in: (1990)(30)LC412Tri(Delhi)

..... group heads from the list but endorsed the descriptive details of individual parts these were components for photocopying machines as imported according to the learned consultant the goods were covered ..... given by shri a v athley chief executive of the appellants clearly owned that the components imported in these consignments constitute complete photocopying machines more or less according to this .....

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Oct 22 1990 (TRI)

Parle Products Pvt. Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Oct-22-1990

Reported in: (1991)(34)ECC111

..... the final product viz biscuits and confectionery and any material used for preparation of such components should be construed as inputs used in the manufacture of final product and accordingly modvat ..... packaging materials or as an input used in the manufacture of packaging materials being a component and should be extended modvat benefit we however see considerable force in the contention of .....

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