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Process And Processing - Judgment Search Results

Home > Cases Phrase: process and processing Year: 1986 Page 1 of about 658 results (0.324 seconds)
Feb 18 1986 (TRI)

Guardian Plasticote Ltd. Vs. Collector of Central Excise and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Feb-18-1986

Reported in: (1986)(8)ECC71

..... having its own character use and name whether be it the result of one process or several processes manufacture takes place and liability to duty is attracted whatever may be the operation ..... commodity having its own character use and name be it the result of one process or several processes could only be attracted when the goods are excisable goods as set out above .....

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Apr 29 1986 (HC)

Brakes India Ltd., Madras Vs. Superintendent of Central Excise, Madras ...

Court: Chennai

Decided on: Apr-29-1986

Reported in: 1987(11)ECC151; 1986LC481(Madras); 1986(26)ELT211(Mad)

..... use and name whether be it the result of one process or several processes manufacture taken place and liability to pay duty is attracted ..... also pointed out that the question as to whether a process is a process of manufacture or not has to be determined naturally having ..... also pointed out that the question as to whether a process is a process of manufacture or not has to be determined naturally having .....

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Apr 21 1986 (TRI)

Bakelite Hylam Ltd. and anr. Vs. Collector of Customs and anr.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Apr-21-1986

Reported in: (1986)(8)LC59Tri(Delhi)

..... plates till they are fully cured and the resin is permanently set in an irreversible process this process of laminating sheets together to form thicker sheets is used to produce both decorative ..... except the manufacturers themselves namely cap all the other authorities speak only of the process as a process of moulding not that the equipment that is the platen presses are themselves moulds .....

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Oct 30 1986 (TRI)

Apar Private Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Oct-30-1986

Reported in: (1987)(11)ECC162

..... above reveals that transformer oil base stock is primary material introduced into a plant for processing without processing of the transformer oil base stock it cannot be used we would also like ..... if the parliament had intention to bring within the purview of taxation the process of purification as manufacturing process though not amounting to manufacture must be expressly clear does not help him .....

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Sep 05 1986 (TRI)

Collector of Central Excise Vs. Indian Dyestuff Industries Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Sep-05-1986

Reported in: (1986)(10)ECC132

..... a new or different article having a distinctive name character or use results from particular processes such process or processess would amount to manufacture para 23 of the report in 1985 20 ..... having its own character use and name whether be it the result of one process or several processes manufacture takes place and liability to duty is attracted para 30 page 193 of .....

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Jan 24 1986 (TRI)

Lal Roopchand Parmar Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jan-24-1986

Reported in: (1987)(31)ELT570TriDel

..... stentering or heat setting as understood in the textile parlance it was nevertheless a process which turned unfinished printed sarees into fully finished and commercially acceptable printed sarees ..... the purpose of determining whether the operation constitutes such a process which will be part of manufacture any process of processes creating something else having distinctive name character and use .....

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Jan 24 1986 (TRI)

Mohanlal Roopchand Parmar Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jan-24-1986

Reported in: (1986)(25)ELT54TriDel

..... stentering or heat setting as understood in the textile parlance it was nevertheless a process which turned unfinished printed sarees into fully finished and commercially acceptable printed sarees ..... the purpose of determining whether the operation constitutes such a process which will be part of manufacture any process or processes creating something else having distinctive name character and use .....

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Dec 31 1986 (TRI)

Burn Standard Company Limited Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Dec-31-1986

Reported in: (1987)(11)ECC102

..... and labour and skill spent are irrelevant therefore the question of whether a particular process is a process of manufacture or not has to be determined naturally having regard to the facts ..... and labour and skill spent are irrelevant therefore the question of whether a particular process is a process of manufacture or not has to be determined naturally having regard to the facts .....

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May 30 1986 (TRI)

Pati Durga Cold Storage Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: May-30-1986

Reported in: (1986)18ITD132(Kol.)

..... prevent the potatoes from going bad any human effort applied on goods amounted to its processing since processing amounted to production and since this argument has not been met by shri b ..... to prevent the potatoes from natural decay he explained that refrigeration is a complicated scientific process quoting from encyclopaedia britannica referred to in the case of cit v gurindcr singh karion .....

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Oct 31 1986 (TRI)

Ratan Exports Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Oct-31-1986

Reported in: (1987)(10)LC698Tri(Delhi)

..... and the locks were to be carried on the material imported and that such complicated processes were processes of manufacture leading to the emergence of a fully manufactured attache case utilizing the ..... components or raw material imported details of such processes said to consist of 13 different steps have been indicated in the papers filed before .....

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