Finished - Year 2002 - Judgments

Jan 28 2002 (TRI)

Commissioner of Cus., Chennai Vs. Ranipet Leather Finishing (P)

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

Decided on: Jan-28-2002

Reported in: (2002)(141)ELT670Tri(Chennai)

1 this is a revenue appeal against the order in appcal no c cus 1034 97 dated 16 9 97...

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Feb 11 2002 (TRI)

Commissioner of Central Excise, Vs. Om Finishers

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Feb-11-2002

Reported in: (2002)(142)ELT396TriDel

2 the stay application is dismissed being without merit with the consent of learned jdr we proceed to decide the...

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Feb 11 2002 (TRI)

Saru International Vs. Commissioner of Customs, New

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Feb-11-2002

Reported in: (2002)(142)ELT422TriDel

..... k kumar learned counsel submits that the goods were declared as finished leather that finished leather is the ultimate product that finished leather includes patent leather and fancy leather he submits that ..... learned counsel submits that in view of this fact that the exemption notification covers finished goods of all kinds therefore patent leather and fancy leather will independently be covered .....

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May 28 2002 (TRI)

Sony India Ltd. Vs. Commissioner of Customs, Icd, New

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: May-28-2002

Reported in: (2002)(82)ECC436

..... state wherein manufacturing process including working on the components may be involved before a fully finished article is brought into existence 8 contention raised by the assessee that the imported ..... that there is no amendment to clause v which refers to the circumstances under which finished articles are presented unassembled namely for the convenience of packing handling and transport clause .....

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May 28 2002 (TRI)

Sony India Ltd. Vs. Cc, Icd

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: May-28-2002

Reported in: (2002)(103)LC288Tri(Delhi)

..... state wherein manufacturing process including working on the romponents may be involved before a fully finished article is brought into existence 8 contention raised by the assessee that the imported ..... that there is no amendment to clause v which refers to the circumstances under which finished articles are presented unassembled namely for the convenience of packing handling and transport clause .....

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Oct 18 2002 (TRI)

Johnson and Johnson Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Oct-18-2002

Reported in: (2003)(154)ELT729Tri(Mum.)bai

..... that the term articles under heading 42 01 covers only finished products of ready use or consumption like saddlery harness travel ..... distinct coverage and import contextually articles in chapter 42 would cover finished goods items of ready consumption or use whereas the term ..... changes as mentioned above from the raw material stage to finished stage as far as the manufacturing process is concerned we .....

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Jun 18 2002 (TRI)

Bansal Industries Vs. Commissioner of Customs

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

Decided on: Jun-18-2002

Reported in: (2002)(83)ECC544

..... prime quality of a single dimension whereas the subject goods were of different dimensions thickness finish as is evident from the packing specifications therefore by no stretch of imagination the ..... tin free steel they stated that they were different sizes different thickness and different surface finishes and different temper because of this they confirmed their original opinion that the goods .....

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Nov 18 2002 (TRI)

Saru International Vs. Commr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Nov-18-2002

Reported in: (2003)(85)ECC647

..... fabrication into industrial and consumer items or parts of such items examples of finished leather are ammunition leather aniline leather antique leather apron leather automobile leather belting ..... combing leather cordovan leather crown leather doeskin leather fancy leather football leather fur finished shearling furniture leather gasket leather glove leather nappa leather hydraulic or packing leather .....

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Nov 29 2002 (TRI)

Ramoji Rao Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on: Nov-29-2002

Reported in: (2003)(161)ELT494Tri(Bang.)

..... materials provide and enable easy holding moulding and completion with flexibility amenable to quality finishing to required texture and colour and are light in weight and importantly weather proof ..... individual carpenters or painter has not by himself done the complete activity of manufacturing the finished furniture each of the carpenters painters etc along with their helpers and assistants have .....

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Apr 24 2002 (TRI)

Raymond Limited Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Apr-24-2002

Reported in: (2003)86ITD791(Mum.)

..... considered as an arrangement under which the assessee obtains a finished package by finished package what is meant is this the assessee is ..... the documentation is one under which the assessee obtained a finished package by which for a payment to the underwriters managers ..... to them cannot be considered as purchase price of the finished package 3 the services rendered by the lead managers managers .....

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