Process And Processing - Judgment Search Results

Chillies Export House Ltd. Vs. Commissioner of Income-tax

Court: Chennai

Reported in: 1996(56)ECC112; [1996]220ITR411(Mad)

..... new or different article having distinctive name character or use results from particular process or processes such process or processes would amount to manufacture the court has however pointed out that ..... the tribunal has taken the correct view of law the reference is answered accordingly processing industrial company assessee company sorting and grading chillies as per agmark specification to make .....

V.M. Salgaocar Bros. (P) Ltd. Vs. Commissioner of Income Tax

Court: Karnataka

Reported in: ILR1995KAR3334; [1996]217ITR849(KAR); [1996]217ITR849(Karn); 1996(41)KarLJ79

..... that which was eventually sold to the public after subjecting the same to different processes the processes to which the green tea leaves plucked from the tea gardens were subjected included ..... withering crushing roasting fermentation sizing grading etc notwithstanding these processes the supreme court held that there was no substantial change in the character of .....

V.M. Salgaocar Bros. (P.) Ltd. Vs. Commissioner of Income-tax

Court: Karnataka

..... that which was eventually sold to the public after subjecting the same to different processes the processes to which the green tea leaves plucked from the tea gardens were subjected included ..... withering crushing roasting fermentation sizing grading etc notwithstanding these processes the supreme court held that there was no substantial change in the character of .....

Collector of C. Excise Vs. Nagarjuna Signodes Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1995)(78)ELT522TriDel

..... any manufacturing activity it was further alleged that the various elaborate processes carried out by them prove that such processes are processes of manufacrture within the provision of section 2 f of the ..... cold rolled steel strips under sub heading 7211 31 a strip when subjected to further processing is capable of being classified under different heading as the tariff makes a differentiation .....

Reckitt and Coleman of India Ltd. Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(82)ELT407TriDel

..... 32 which specified conversion of informulated unsterilized and unprepared forms of dyes by certain processes as processes amounting to manufacture 25 ld d r submitted that in this case we have ..... results in a change is not manufacture that some processes or even some process may amount to manufacture however that such processes or process can however amount to manufacture only if the resultant .....

Employees' State Insurance Corporation Vs. Tiecicon Private Ltd., Bomb ...

Court: Mumbai

Reported in: [1995(71)FLR529]; (1996)ILLJ504Bom; 1995(1)MhLj914

..... that unless a new marketable commodity comes into being after the process the process cannot be called a manufacturing process it was observed that the court has to apply the definition ..... iv composing types for printing printing by letter press lithography photogravure or other similar process or book binding or v constructing reconstructing repairing refitting finishing or breaking up ships .....

Kothari Chemicals Vs. Union of India (Uoi)

Court: Allahabad

Reported in: 1996(86)ELT209(All)

..... having a distinct name character or use results from particular process such process or activity would amount to manufacture and duty of ..... catechu cardamom menthol sandalwood oil and flavouring agents in the process of preparation these components are transformed and as a result ..... and workers accordingly in the opinion of this court the process of preparing tan masala and other products of like nature .....

Pravinbhai Jashbhai Patel and anr. Vs. State of Gujarat and ors.

Court: Gujarat

Reported in: (1995)2GLR1210

..... use of chemicals for neutralisation is possible according to the said report all the process houses processing more than 5 000 metres of cloth per day consume 50 000 litres of ..... some of which could be safely designated as highly pollution loaded 7 stainless steel sheet processing and textile units with carbonisation have qualitatively high pollution potential 8 industries engaged in manufacture .....

Management of Cholamandalam Software Ltd. Vs. Presiding Officer, I Add ...

Court: Chennai

Reported in: 1995(2)CTC54

..... and impossible of compliance as the petitioner company has closed down its computer data processing division and also the software divisions even if the termination is regarded as unjustified ..... iv composing tyres for printing printing by letter press lithography photogravure or other similar process or binding or v constructing reconstructing repairing refitting finishing or breaking up ships or .....

Madura Coats Limited Vs. Collector of Central Excise, Madurai

Court: Chennai

Reported in: 1995(51)ECC55; 1995(79)ELT567(Mad)

..... is held that the tyre cord fabric is also rubberised textile fabric when it is processed such processing being an essential pre requisite for using the fabric in the manufacture of tyre ..... with lesser tensile strength what was removed from the petitioner s factory was admittedly the processed fabric the removal of the fabric with lesser tensile strength without disclosing that fact can .....