Conditionality - Judgment Search Results

Subros Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(162)ELT626TriDel

..... in their classification declaration effective from 15 10 99 the appellants have declared air conditioner kit for model b consisting of gas compressor with magnetic clutch cooling unit ..... once again changed the nomenclature from parts and accessories of automotive air conditioner system to automotive air conditioner system that thus the appellants resorted to change of nomenclature between the .....

intec Corporation Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(88)ECC706

..... advocate submitted that the appellants manufactured roof top mounted package unit of air conditioners for the indian railways in conformity with the specifications provided by railway design ..... organization has also issued design specifications for electrical control panel meant for air conditioners that sometimes indian railways floats tenders calling for manufacture of electrical control panels .....

Delphi Automotive Systems Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2004)(92)ECC651

..... automotive systems ltd appellant company are manufacturing complete car air conditioner or parts thereof only 2 sh k k anand learned ..... these parts in a particular car which makes the air conditioner functional that the commissioner under the impugned order applying rule ..... 9 2002 is applicable to all types of air conditioners including car air conditioner that in the decision in the case of universal .....

thermoforming Industries Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(155)ELT553Tri(Mum.)bai

..... exemption from licensing control and in the said declarations classification for plastic grills for air conditioner was indicated under chapter 39 claiming exemption under notification no 53 88 and 175 86 ..... 5 1995 the board issued a subsequent circular revising classification for plastic grills for air conditioners from chapter 39 to chapter 84 the learned consultant has pointed out that other .....

Assistant Commissioner of Income Vs. Amtrex Appliances Ltd.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2005)94TTJ(Ahd.)396

..... 82 181 representing the loss incurred by the appellant on sale of ckd hitachi air conditioners since this expenditure was incurred for promoting new hitachi project the appellant treated this expenditure ..... the aforesaid case the assessee was already engaged in the business of manufacture of air conditioners the technical know how was acquired for improvisation of the products the lump sum payments .....

Commissioner of C. Ex. Vs. Majestic Auto Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(160)ELT656TriDel

..... vehicles the plea of the respondents is that the air conditioners had been installed for maintaining proper atmosphere and for the ..... manufacturing vehicles cannot run without the functioning of the air conditioners at the place where those machines had been installed on ..... it had been observed by the tribunal that the air conditioners used to provide congenial atmosphere for manufacture of watches could .....

Commissioner of Central Excise Vs. Gabriel India Ltd.

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

Reported in: (2003)(161)ELT1013Tri(Chennai)

..... goods credit appearing under rule 57q seeks to exclude specifically and unequivocally the goods air conditioners from the eligibility of the modvat credit 3 in view of above grounds the revenue ..... impugned order passed by the commissioner central excise appeals chennai in respect of the air conditioner directing the lower authority to extend the credit after verification and allowing the appeal of .....

Jay YuhshIn Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(90)ECC308

..... pleads that these have to be considered as parts of air conditioner he also pleaded that the service manual prescribes requirement of ..... or hot air these functions have not connection with car air conditioner either incidental or ancillary in the automotive encyclopedia submitted during ..... the hearing by the dr the function of the car air conditioner is explained as under 1 hot refrigerant vapur gas is .....

Commissioner of Customs (import) Vs. Voltas Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(158)ELT52Tri(Mum.)bai

..... the goods were nothing other than a part of air conditioner to be manufactured by the importer and therefore proposed classification ..... in heading 8415 90 as parts of air conditioners the dy commissioner confirmed the classification in heading 8415 90 ..... are solely or principally for use as parts of air conditioners classifiable under heading 8415 90 cannot be sustained 4 note .....

Commissioner of Income-tax Vs. Down Town Hospital Pvt. Ltd.

Court: Guwahati

..... entitled to investment allowance in respect of ultrasound medical diagnostic electrical equipment air conditioner and voltage stabilizer on the ground that the assessee did not manufacture ..... judgments that investment allowance has been permitted in respect of medical equipments air conditioners voltage stabilizers etc particularly because of preponderance of various judicial pronouncements and .....