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Commissioner of Central Excise Vs. Haldiram India (Pvt.) Ltd.

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. .....

Snehanki Processors Vs. Collector of Central Excise

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. .....

Dental Products of India Ltd. Vs. Collector of Central Excise

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. .....

Babu ShahbuduIn Vs. Ghisa Ram and ors.

Court : Delhi

Reported in : ILR1972Delhi21

..... it has also relied upon the endorsement on the stamp paper dated january 18, 1942, showing that the stamp paper was purchased by ghisa ram, one of the respondents, at a time when there was no question of any dispute between the parties. .....

Satya Prakash Vs. State

Court : Delhi

..... /storyprint/911525 and the new indian express, dgp s directive to intensify drive against rash driving , july 8, 2013, available at http://m.newindianexpress.com/thiruvananthapuram/124 05 law commission reports - south african law commission, discussion paper 97, project 82, sentencing- a compensation scheme for victims of crime in south africa, 2001; law commission of india report no.154, chapter 15- victimology and consultation ..... this court has gone through the research paper titled need of sentencing policy in road accident trials in india presented by mr. ..... 51-62; response to the sentencing advisory panel consultation paper causing death by dangerous driving offences , 2007, the royal society for the prevention of accidents, united kingdom; response of the communication workers union causing death by driving - a sentencing advisory panel consultative document, david joyce, ..... the relevant aggravating factors and mitigating circumstances mentioned in the research paper have been taken into consideration.54. ..... the paper covers the development of law on sentencing policy and guidelines in u.k. .....

Nirmala Devi & Ors. Vs.jai Dutt

Court : Delhi

..... it is necessary to refer to the contents of the document exhibit as p-1 which is a photocopy of the document which was prepared on stamp paper of `1 and bear the signature of the vendor/owner/landlord anand dev sharma. ..... if the initial payment of `5,000/- was recorded on a stamp paper, the payment of `35,000/- required something more to be done i.e. ..... it is only from the date of purchase of the stamp paper i.e. .....

Parvesh vs.union of India & Anr

Court : Delhi

..... only those candidates who secure at least the minimum qualifying marks in the computer based examination (tier-i) and descriptive paper (tier-ii), as may be fixed by the commission at its discretion, will be called for typing test. ..... appeal respectively read as under: 13.3 typing test for ldc/ jsa and postal assistant/ sorting assistant: typing test will be conducted for those candidates who qualify in the computer based examination (tier-i) and descriptive paper (tier-ii). .....

Collector of C. Ex. and Cus. Vs. thermax (P) Ltd.

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. .....

Ratlam Straw Board Mills Private Ltd. Vs. Union of India and anr.

Court : Delhi

Reported in : AIR1975Delhi270

..... contract dated 4th june, 1968, for supply of paper water-proof bitumen in (size) of 36' to the specification no. .....

Shree Digvijay Cement Co. Ltd. Vs. the State Trading Corporation of In ...

Court : Delhi

Reported in : AIR2006Delhi276; III(2006)BC405; 2006(2)CTLJ34(Del); 128(2006)DLT319; 2006(89)DRJ207

..... has now been decided that such of the cement manufacturing units, which were exporting cement through the state trading corporation of india earlier and which have at present stocks of paper bags made out of imported sack kraft paper originally intended for packing cement for exports and imported into the country on the basis of licenses obtained through state trading corporation, may use such bags for packing cement in the ..... is as under:dl/133/549september 17,1976state trading corporation of india,(cement export division)chandralok building, janpath,new delhi.dear sirs,as discussed, in the interest of maximising exports and in order to enable us to keep the required stock of paper bags so that the export of cement may not suffer at any time, we request you to issue the letter of authority in our favor for importing 1,000 tonnes of kraft ..... considered view the plaintiff has thus been able to establish the relationship of principal and agent in respect of transaction and the craft paper was imported by the plaintiff for and on behalf of the defendant and was converted into bags for the use of the defendant.44 ..... an alternative plea taken by the defendant is that if it be assumed that the plaintiff is deemed to have imported the paper for which licenses were issued as agents of the defendant the paper was converted into paper bags by the plaintiff on its own from the bag converters of their choice and thus the conversion was on a principal to principal basis between the plaintiff and .....