Evening - Year 1997 - Judgments

Jan 02 1997 (TRI)

Collector of C. Ex. Vs. Welworth Laminates P. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jan-02-1997

Reported in: (1998)(98)ELT567TriDel

..... the scope of this chapter would fall under chapter 39 as sheets etc of plastics even if they are laminated or supported by paper or other material in this connection the .....

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Jul 08 1997 (TRI)

Mount Conductors Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jul-08-1997

Reported in: (1997)(94)ELT260TriDel

..... be doubted that converting rolled bars rods by drawing forging them further or vice versa even if they are for purposes of reducing their size can amount to manufacture since the .....

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Jul 15 1997 (TRI)

Mahavir Aluminium Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jul-15-1997

Reported in: (1997)LC591Tri(Delhi)

..... by the description mechanical appliances used in agriculture or horticulture it was his submission that even before the issue of notification no 111 88 c e dated 1 3 1988 their .....

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Jul 14 1997 (TRI)

Kaushal Industries Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jul-14-1997

Reported in: (1997)(94)ELT515TriDel

..... goods have been manufactured by bhilai steel plant the non furnishing of this information separately even though it is contained in the invoice is not such a serious defect so as .....

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Jul 14 1997 (TRI)

Maharashtra Steel Industries Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jul-14-1997

Reported in: (1997)(95)ELT342TriDel

..... scrap were in the capacity of a transferee for the purpose of manufacturing ingots and even in the hands of the tisco who may have the liability to pay duty on .....

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Jul 09 1997 (TRI)

Eagle Flask Industries (India) Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jul-09-1997

Reported in: (1997)LC299Tri(Delhi)

..... manufactured by the appellant cannot be treated at par with pressure cooker which can function even without the vessel inside therefore appellant cannot obtain any relief on analogy of pressure cooker .....

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Jul 08 1997 (TRI)

Commissioner of Cus. and C. Ex. Vs. Orient Cerwool Limited

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jul-08-1997

Reported in: (1997)(94)ELT546TriDel

..... to the dross and skimmings the supreme court observed that they are not marketable commodity even if they can be sold to recovery some metal in the above case we find .....

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Jul 08 1997 (TRI)

Bennett Coleman and Co. Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jul-08-1997

Reported in: (1997)(94)ELT661TriDel

..... as to entitle the appellants to get the benefit of assessment under heading 98 01 even before us the ld counsel is not in a position to produce any certificate of .....

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Jul 07 1997 (TRI)

Commissioner of Cus. Vs. Bharat Starch Industries Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Jul-07-1997

Reported in: (1998)(97)ELT159Tri(Mum.)bai

..... catalysts accelerate or retard the chemical reaction in this connection it is significant to note even the suppliers in their explanation regarding their product have not categorically accepted that ion exchange .....

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Jul 15 1997 (TRI)

Kumar Printers Pvt. Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Jul-15-1997

Reported in: (1998)(100)ELT422Tri(Mum.)bai

..... provided a specific column to show the amount of commission payable to the local agent even assuming that the appellant was to pay as commission only a part of 20 it .....

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