Description - Year 1990 - Judgments

Oct 11 1990 (HC)

Vishnudas Trading as Vishnudas Kishindas Zarda Factory Vs. the Vazir S ...

Court: Chennai

Decided on: Oct-11-1990

Reported in: (1991)194MLJ1

..... given being in respect of manufactured tobacco will include all the goods answering to the description of manufactured tobacco that since the date of registration the appellant has been manufacturing ..... of medical and pharmaceutical preparations such as would isolate products not of the same description yet another case on which reliance was placed is lever brothers v sunniwite products .....

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Nov 29 1990 (TRI)

Collector of Customs Vs. Hindustan Photo Films

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Nov-29-1990

Reported in: (1992)(37)ECC104

..... has relevance even under the ceta tariff schedule because the tariff description under item 37 i as well as under heading 3704 ..... films unexposed the ld counsel also urged that when the tariff description itself is clear there was no ground for seeking the aid ..... value we have found in this case however that the tariff description has not changed and it remains cinematographic films unexposed the tariff .....

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Feb 28 1990 (TRI)

Collector of Customs Vs. Delhi Tubes Pvt. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Feb-28-1990

Reported in: (1990)(27)ECC120

..... be hot rolled coils and also semi finished products since the description of the goods was not as furnished in the table annexed ..... further contended that the lower authority had erred in interpreting the description in col 3 against serial no 3 in the table annexed ..... shall come into force on the 28th day of february 1986 sl description of goods rate of dutyno explanations for the purpose of this .....

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Apr 20 1990 (TRI)

Northern Plastics Ltd. Vs. Collr. of Customs and Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Apr-20-1990

Reported in: (1990)(27)ECC304

..... words the article or the thing is the cinematographic colour film jumbo rolls is only descriptive of the particular size of cinematographic colour film namely the goods concerned the learned counsel ..... the bill of entry also the appellants had correctly declared the goods according to the description of the tariff heading as rolls of cinematographic colour films unexposed positive falling under 3702 .....

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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

..... 7 1986 for the supply of 5000 pieces of goods of description raygel the suppliers were instructed to supply goods with elastomer ..... polyolefin elastomer in the documents were not considered relevant to the description of the product materials and there was no question of ..... 1986 was for the supply of 5000 pieces of goods of description raygel the suppliers were instructed to supply goods with elastomer .....

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Apr 30 1990 (TRI)

Collector of Central Excise Vs. Priyadarshini Spg. Mills Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Apr-30-1990

Reported in: (1990)LC520Tri(Delhi)

..... chapter notes to chapter 55 05 in the explanatory notes to the har monised commodity description and coding relatively long fibres obtained as waste during the formation and processing of filaments ..... chapter notes to chapter 55 05 in the explanatory notes to the har monised commodity description and coding relatively long fibres obtained as waste during the formation and processing of filaments .....

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Sep 13 1990 (TRI)

Amrutanjan Limited Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Sep-13-1990

Reported in: (1992)(38)ECC229

..... non excisable on 5 5 1986 the appellants filed another classification list under the description amrutanjan pain balm ayurvedic seeking classification under sub heading 3003 30 and claimed exemption ..... medicinal and toilet preparations excise duties act 1955 15 of 1955 heading no sub heading description of goods rate of duty 30 03 medicaments including veterinary medicaments patent or proprietary .....

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Dec 17 1990 (TRI)

Collector of Central Excise Vs. Shri Ramakrishna Steel

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

Decided on: Dec-17-1990

Reported in: (1991)(34)ECC213

..... given for the inputs which are not specifically declared with description and chapter heading by the manufacturer 3 we observe that ..... the manufacture of the final products and declaration giving broad descriptions chapters have been filed as required under rule 57g then ..... the manufacture of the final product in our view the description molybdenum given in the declaration with chapter heading by the .....

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Dec 17 1990 (TRI)

Collector of Central Excise Vs. Ramakrishna Steel Industries

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

Decided on: Dec-17-1990

Reported in: (1991)(56)ELT456Tri(Chennai)

..... given for the inputs which are not specifically declared with description and chapter heading by the manufacturer 3 we observe that ..... the manufacture of the final products and declaration giving broad descriptions chapters have been filed as required under rule 57g then ..... the manufacture of the final product in our view the description molybdenum given in the declaration with chapter heading by the .....

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Aug 03 1990 (HC)

Ceat Ltd. Vs. Assistant Collector

Court: Andhra Pradesh

Decided on: Aug-03-1990

Reported in: 1991(1)ALT187; 1994LC661(AP); 1991(56)ELT718(AP)

..... both the filament yarn and spun yarn were covered by the description yarn spun wholly out of glass fibre the specific exclusion of ..... as the collector may direct in quintuplicate showing a the full description of i all excisable goods produced or manufactured by him ii ..... filament yarn and spun yarn of glass are covered by the description yarn spun wholly out of glass fibres the specific exclusion of .....

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