Component - Judgment Search Results

Collector of Central Excise Vs. Karna Industries

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1992)(40)ECC293

..... the defective compressors received for repairs this section also maintains records of the defective components sent to components shops for reconditioning it has to be held in view of the foregoing ..... engaged in the manufacture of compressor which were manufactured out of new bought out components alongwith salvaged serviceable old and used parts taken out from unserviceable compressors the process .....

Swaraj Industries Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1992)(42)LC496Tri(Delhi)

..... c micrometers and they had not submitted any evidence to establish the procurement of other components required for their manufacturing programme 2 on behalf of the appellants the learned advocate shri ..... had referred to the deputy collector s finding that the appellants were importing only two components and they had failed to submit any details regarding their precise manufacturing activity and the .....

New India Rubber Works (P) Ltd. Vs. Collector of Customs

Court: Kolkata

Reported in: 1994(72)ELT840(Cal)

..... in the import export policy 1988 91 the entry was footwear components including unit sole and heels and when the same was ..... by subsequent policy if shoe upper was not considered as footwear components in that event it was not necessary to exclude the same ..... the subsequent policy this amendment throws light that the entry footwear components in the earlier policy included shoe uppers 10 when an importer .....

Surabhi Leathers Pvt. Ltd. Vs. Collector of Customs

Court: Kolkata

Reported in: 1992(59)ELT253(Cal)

..... industrial licence and approved phased manufacturing programme of indigenisation for import of raw materials components consumables spares and capital goods allowed for import under open general licence stands ..... prior to its amendment read as follows actual users importing capital goods raw materials components consumables and spares jigs fixtures dies patterns and moulds as are covered under .....

United States Vs. Thompson/Center Arms Co.

Court: US Supreme Court

..... of the nfa because thompson center had not assembled a short barreled rifle from its components the claims court 509 entered summary judgment for the government concluding that the contender ..... producing the plurality struggles to explain why its interpretation making does not require assembly of component parts does not itself render redundant the combination of parts language found elsewhere in 26 .....

theatre, Sangamesh Vs. the Entertainment Tax Deputy Commissioner, Kurn ...

Court: Andhra Pradesh

Reported in: AIR1993AP137; 1993(1)ALT188

..... could be no estoppel against the statute therefore if the tax component noted on the ticket was found to be less the ..... authorities are obliged to make any representation to determine the tax component in the maximum rate of payment for admission nor did the ..... an obligation upon the entertainment tax officer to distribute the tax components and the basis admission fees we have already held above that .....

State of Orissa Vs. Dunlop India Ltd.

Court: Orissa

Reported in: 1993(I)OLR333

..... orissa in course of audit took objection saying that flap being a component part of motor vehicle should have been taxed 13 but the opposite ..... filed by the opposite party and has held that flap is neither component to motor vehicle nor accessory to tyres and tubes and the rate ..... the tube and tyre and to increase the longevity of the tube component is one of the parts or elements of which anything is .....

Motor Industries Co. Ltd. Vs. Assistant Collector of Customs

Court: Chennai

Reported in: 1993(41)ECC33; 1993LC65(Madras); 1992(62)ELT13(Mad)

..... semi finished adjusting pin that it had assumed the special characteristics of the finished component hence the original assessment is in order the assistant collector of customs refunds made ..... be semi finished adjusting pins and likewise the camplates were found to be semi finished components for distributor pumps the revisional authority further observed that the relevant duplicate bill of .....

Norman Vs. Reed

Court: US Supreme Court

..... in the political subdivision at large but the sheets comprising each component shall also contain the names of those candidates to be ..... was elected to serve the district the entire petition including all components must be signed by a total of qualified voters of ..... the separate districts and as required by state law used the component i e districtspecific form of nominating petition the state supreme .....

Rashron Heavy Engg. (P.) Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1992)43ITD355(Ahd.)

..... under construction during the year the assessee had manufactured plate bending machine by getting various components manufactured from other engineering units and assembling them at the assessee s shop under ..... place under the supervision of the directors of the assessee company the necessary raw materials components tools etc were purchased by the assessee eompany itself from various parties as per .....