Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)(121)ELT231TriDel
..... diluted juice with adequate sugar and flavours made it a refreshing drink (refer page 61 of the paper book).according to the analytical report dated 12-1-1989 of the central food technological research institute, mysore, total soluble solids at 20c in the sample pack were 13.6% for apple drink, 15% for mango drink, 14.5% for guava ..... adequate quantity of water was added to make the drink palatable, (refer page 31 of the paper book).after sterilisation, filling and packing, the fruit drink was marketed as a ready to serve beverage. ..... it was found by the research institute that the samples conformed to the specifications laid down in fruit products order 1955, for ready to serve beverages, (refer page 112 of the paper book).4. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(103)ELT542TriDel
..... , alphaneumatic keys, ten key jo keys with character 64 x 24 and graphic of 512 (w) x 384(h) dots screen with speed of 2 lines/section having recording density of 800 transfer rate 12 k bites/sc and storage capacity of 245 kb cassette having paper tape reads of channel tape (jis) with reading speed of 150 character/section paper tape punch of 8 channel paper tape 0is) with running speed of 50 character/section and also with xx plotter (option)." 5. ..... the configuration shows that it is a complete computer having keyboard, paper tape punch, paper tape reader, graphic display (video crt screen) printer main control unit (micro processor memory) magnetic tape cassettes, loading mechanism having software application for wire cut ddms, nc tape reading and correction, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(33)ELT509TriDel
..... , 1973, the central government hereby exempts paper other than paper boards, cigarette tissue, glassine paper grease proof paper, coated paper (including waxed paper) and paper of a substance not exceeding 25 grammes per square metre, and containing not less than fifty per cent by weight of pulp made from bagasse, jute stalks, cereal straw or waste paper manufactured and cleared from a paper mill of the type described in the ..... department pleaded that the appellants did not furnish full information regarding the installed capacity of both the paper plant, and straw board plant in their classification lists and claimed concession in respect of paper showing the installed capacity as 1500 metric tonne which was that of the paper plant only.he pleaded that it was the duty of the assessee to furnish all information required ..... we observe that in the notification the concession is available with reference to paper produced in paper mill and not with reference to the paper produced in a paper plant and for the purpose of concessional assessment the total installed capacity of the paper mill in respect of all varieties of paper and paper board has to be taken into considerations though some of the varieties may not be eligible for the benefit of notification.we observe the word ' ..... were in possession of the information furnished by the appellants that they were manufacturing both straw board and paper in two separate plants and also that the two plants had been set up at different points of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2005)(99)ECC577
1. in these two appeals, filed by revenue the issue involved is whether the products namely "badam summer sip" and "thandai" manufactured by m/s. haldiram india pvt. ltd. are classifiable under sub-heading no.2001.10 of the schedule to the central excise tariff act, as confirmed by the commissioner (appeals) in the impugned order or under sub-heading no. 2108.20 of the tariff, as claimed by revenue.2. we heard shri d.n. choudhary, learned senior departmental representative and shri u raja, learned departmental representative for revenue and shri shekhar vyas, learned advocate for the respondents.the manufacturing process of both the impugned products as described by the respondents and agreed by the adjudicating authority is as under: "a. thandai almonds are washed and thereafter soaked in water to ease the peeling off. a mixture of khus khus, magaz, saunf, white pepper and cardamom which are parts of plants are also soaked in water. thereafter, the peeled almonds and mixture is grinded with the help of machine grinders and nut paste is obtained. this nut paste is thereafter cooked with sugar syrup and then it is passed through heat exchanger and is then stored in a tank where rose water and saffron are added, which after cooling is transferred into the filing tank from where it is filled in bottles. a. badam summer sip : the manufacturing process is the same as that of thandai and only difference is that khus khus, magaz saunf, white pepper and kewara water is not used." 3. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1996)(86)ELT513TriDel
..... 804 (sc) the hon'ble apex court held that sodium sulphate used for chemical reaction at pulp stage is treatable as raw material used in the manufacture of paper even if sodium sulphate is burnt up and does not retain identity in the end product. ..... 117 it was held that chemicals and resins used for water treatment and then for manufacture of steam which was used for drying paper, were also eligible for modvat credit, since the production of steam is connected or integrated process in the manufacture of paper.5. ..... -1992 (61) e.l.t.304 the tribunal held that hydrochloric acid used for water treatment in the paper industry is eligible for modvat credit, since their use can be taken to, be for treatment of water for making the water ready for use in the process of manufacture of paper. ..... be deemed to be raw material or component part of the end product and must be deemed to have been used in completion or manufacture of the end product.4.3 explaining the meaning of the phrase "in relation to", the tribunal in case of andhra pradesh paper mills ltd. v. c.c.e. ..... seshasayee paper boards ltd. ..... eastend paper industries ltd. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1996)(88)ELT721TriDel
..... in this case by virtue of a trade notice the classification of certain types of paper were suggested under a particular tariff item. ..... referring to the judgment of the karnataka high court in the case of west coast paper mills, dandeli v. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(31)ECC28
..... ahmed, dental college and hospital, calcutta (page 32 of the paper book).he has pleaded that these opinions were filed before the collector (appeals). ..... the coarse or abrasive quality of a paper or a painting ground that assists in the application of charcoal, pastels, or paint. 2. ..... goverdhan hegde, principal and professor and head of the department of prosthetics, dental college, fort, bangalore (page 31 of the paper book. ..... he has also referred to the technical opinion of the following experts: - (i) government dental college and hospital, bombay (page 30 of the paper book. ) (ii) dr. b. ..... a paper texture that holds ink more readily. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1997)(92)ELT692TriDel
..... bagasse is a residue when the cane is crushed to obtain cane juice.it is generally used as fuel although it had also uses in the manufacture of paper. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1986)(10)ECC19
..... . jois contended that similarly in the present instance also the process of ironing the gas mantle and placing the same in a butter paper envelope was merely for making the already manufactured product more convenient to carry and to make it more saleable by presenting it in a more appealable way and hence the said process of ironing was not part of the ..... jois explained that his ironing was resorted to in order to press down the gas mantle into a flat circular shape in order to enable insertion thereof easily in a butter paper envelope and that the packing in the butter paper envelope was in order to enable packing 25 of such envelopes in a larger carton. dr. ..... . in the present instance packing in a butter paper envelope is neither obligatory nor even necessary but is only carried out for the purpose of convenient despatch and delivery ..... there is no dispute that the appellants do use electric power for ironing the gas mantles, preceding the packing thereof in a butter paper envelope. dr. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1996)(88)ELT355TriDel
..... in the market as such, that goods are those which can ordinarily come to the market to be bought and sold and is known to the market as such, that the market in which printing paper was sold was paper packed and wrapped in wrapping paper and, therefore, anything that enters into and forms part of that process must be deemed to be raw material or component part of the end-product and must be deemed to have been used ..... (sc), respondent was manufacturing, inter alia, wrapping paper and printing paper and captively consuming wrapping paper to wrap printing paper without paying duty on wrapping paper by virtue of rule 56a of the ..... appellants refer to the instances of wrapping paper used to wrap writing paper and packaging used for cosmetics to contend that in these cases also, though writing paper or cosmetics came into existence without use of wrapping paper or packaging, the latter are used to bring the former to marketable or deliverable state.we shall now advert to various decisions relied on by either side.in collector of cental ..... the decision of supreme court in eastend paper industries case -1989 (43) e.l.t ..... east end paper industries - 1989 ..... eastend paper ..... are :- (1) whether in the context of the principles laid down by apex court in the case of east end paper industries v. ..... the court held as follows :- "to be able to be marketed or to be marketable, it appears to us, in the light of facts in the appeals, that it was an essential requirement to be goods, to be wrapped in paper .....
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