Note - Judgment Search Results

D.C.W. Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1994)(73)ELT107TriDel

..... ld collector had relied upon the h s n explanation note under section note 4 to section xvi although the same had not been ..... not be a basis for classification on merits as the section note chapter note and interpretative rules were to be the basis for classification 8 ..... we have to adopt the correct classification as per section notes and chapter note the heading 84 79 is a heading which describes the .....

Twenty First Century Printers Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1995)LC117Tri(Delhi)

..... from the chapter by the operation of any section note or chapter note b not covered more specifically by a heading in ..... that in respect of multifunction machines and composite machines section note 3 provides that in general multi function machines are ..... of multi purpose machines and combination of machines the chapter notes under chapter 84 specifies as follows in general multipurpose machines .....

Collector of C. Excise Vs. Orissa Extrusion Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1994)LC611Tri(Delhi)

..... the reasoning given by the ld collector is that the explanatory notes to heading 7204 covers ferrous waste and scrap arising out of ..... slag or dross of metal he has further observed that explanatory notes also state that heading covers ash and residue which contain metal ..... and aluminium oxide are classified in chapter 28 the sub heading note in chapter 76 reads as follows in this chapter the following .....

Forbes Gokak Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1995)(80)ELT801TriDel

..... eyes thermometers barometers hydrometers or other articles of chapter the ld counsel submitted that this note excludes optically worked optical elements that the glass moulds are optically worked and therefore ..... they were not moulds for making plastic articles and therefore in terms of the explanatory notes of hsn the goods were appropriately classifiable under customs tariff heading 70 20 and .....

U.S. Term Limits, Inc. Vs. Thornton

Court: US Supreme Court

..... the majority emphasizes another purported conclusion of the arkansas supreme court as the majority notes the plurality below asserted that t he intent of amendment 73 was to disqualify congressional ..... will plausible qualifications clause challenges greet virtually every redistricting decision cf id at 754 noting our general refusal to use the equal protection clause to attemp t the impossible task .....

In Re: Mafatlal Industries Ltd.

Court: Gujarat

Reported in: [1995]84CompCas230(Guj)

..... an order of injunction restraining the other party from alienating the property the division bench noted that the person obtaining an order of injunction has got some additional advantage of prosecuting ..... the relevant factors are at length considered and discussed it is also required to be noted that the majority of shareholders have accepted the proposed scheme of amalgamation despite the aforesaid .....

Collector of Central Excise Vs. National Engg. India Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1994)(72)ELT588TriDel

..... revenue we set out below the relevant tariff headings chapter notes section notes and the extracts from the exemption notifications 5 crux of ..... are polished steel balls within the dimensions given in chapter note 6 hence these were classifiable under tariff sub heading 8482 ..... under consideration satisfy the specifications given in the said chapter note 6 there is a lot of controversy on this question .....

S.N. Sunderson (Minerals) Ltd. Vs. Suptd. (Preventive), C. Ex.

Court: Madhya Pradesh

Reported in: 1995(75)ELT273(MP)

..... specified in relation to any goods in the section or chapter notes of the schedule to the central excise tariff act 1985 as ..... 1985 if any process is specified in the section or chapter note to be a manufacture then under the definition it shall be ..... to therein shall amount to manufacture whereas in the aforesaid chapter notes it has been expressly provided that the process referred therein shall .....

Hindustan Packaging Co. Ltd. Vs. Collector of C. Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1995)LC245Tri(Delhi)

..... and in cases where a definition is specifically provided or there is a heading note or chapter note specifically applicable then it will take precedence over even common parlance for common ..... classification can be determined having regard to the headings and the relative section and chapter notes 12a as discussed above the disputed product consisting of aluminium foil reinforced with plastic .....

Abn Amro Bank Vs. Indian Railway Finance

Court: Company Law Board CLB

Reported in: (1996)85CompCas689

..... and scb appears to be well documented viz the cost memo the br and contract note which clearly establish the existence of an earlier contract there is no difference in the ..... relevant question why did the petitioner bank not raise any objection to the second contract note but tacitly accept the same the only answer to these questions is that in the .....