Conditionality - Judgment Search Results

M/S. Air Conditioner Co. of India Vs. Cce Meerut

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1 the issue involved in this appeal filed by m s air conditioner co of india is whether the modvat credit was available to them under rule 57 .....

Breach Candy Hospital and Vs. C.C.E.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(70)ECC123

..... the opinion that the requirement of the notification has been substantively complied as the air conditioners had been installed within the stipulated period and the delay in intimating the department ..... are clear that the appellants satisfy the substantive and mandatory condition of using the air conditioners in an approved establishment and the slip is only with reference to procedural conditions .....

Samtel Electron Devices Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(71)ECC300

..... in reconditioning television picture tubes the quantity sold to these re conditioners was about 0 1 of the total production to these purchasers ..... quantity of 250 units alone were sold to re conditioners sale to these re conditioners during the year was 0 03 of total ..... at which negligible quantity of electron guns were sold to re conditioners cannot be the basis for finding out the normal price .....

Refco and Wessamat Appliances Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(120)ELT493TriDel

..... submits that a demand has been made in respect of 29 air conditioner kits also and one ice cubic machine in the impugned order the ..... this demand is purported to be made on account of 29 air conditioner kits valued at rs 6 000 each mentioned in file no 79d ..... merit in this submission the value adopted for the air conditioners itself makes it clear that the clearances are most unlikely to be .....

Dynamic Industries Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(130)ELT886TriDel

..... of fact by the appellate authority that without the help of these parts the air conditioners could not be installed 4 no material has been placed to contradict these findings of ..... s dynamic industries the matter relates to the classification of the outer casing for air conditioners the collector of central excise appeals had held that they were parts of air .....

Venugopal Engineering Pvt. Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2001)(73)ECC134

..... intelligence led to issue of notice proposing classification of the goods as parts of air conditioners their confiscation under clause m of section 111 of the act and penalty on the ..... essentially for consideration is whether the goods in question are classifiable as parts of air conditioners or parts of ventilating goods answering these questions it involves facts and law substantially the .....

Collector of C. Ex. Vs. Prakash Manufacturing

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(130)ELT861TriDel

..... of central excise appeals who has classified plastic grills for air conditioners under heading 3926 90 on the basis of trade notice no ..... the revenue is that the grills being part of the air conditioners fall for classification under chapter heading 84 15 of the schedule ..... the revenue s claim for classification of steel frames for air conditioners under heading 84 15 on the ground that trade notice no .....

Seagull Fabricators Pvt. Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2001)(127)ELT186Tri(Mum.)bai

..... appliances and machinery other than parts and accessories of car air conditioners which fall under the tariff headings which it specifies 2 in ..... not entitled to the exemption 3 the split type of air conditioner consists generally of two or more machines of these what is ..... conditioning machines are different from a unit of a split air conditioner and explains that a part has been defined in the import .....

Fda Vs. Brown and Williamson Tobacco Corp.

Court: US Supreme Court

..... h taken literally this definition might include everything from room air conditioners to thermal pajamas the companies argue that to avoid such a ..... that the statute should not be read to cover room air conditioners and winter underwear but i do not agree that we ..... of the drug definition and one need not hypothesize about air conditioners or thermal 169 pajamas to recognize that the chemical nicotine an .....

Brilliant Engineering Co. Vs. Commissioner of Central Excise

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

Reported in: (2000)(69)ECC83

..... 1944 the allegation against the appellants was that they have manufactured and cleared new air conditioners without compliance with the central excise formalities and in the light of the evasion of ..... to indicate that what was purchased from the appellants was only reconditioned air conditioners and not new air conditioners it was also submitted that they had cleared only 19 acs and not .....