Split Duty - Judgment Search Results

Indian Hume Pipes Co. Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(90)ECC554

..... by the appellant showed that no duty was being paid on ..... no suppression of fact by the appellant with intent to evade duty the appellant had filed with the departmental authority each of the ..... along with the split up of the total price giving therein the ex factory price excise duty freight sales tax the price split up filed .....

Sanden Vikas (India) Ltd. Vs. Collector of Central Excise, New Delhi

Court: Supreme Court of India

Reported in: AIR2003SC1374; 2003(86)ECC284; 2003(153)ELT3(SC); JT2003(5)SC45; 2003(3)SCALE1; (2003)4SCC699; [2003]2SCR608

..... no 8 of the notification the duty rate is specified in terms of window type split type and package type air ..... goodsrateconditions83 3413 00air conditioners including room air conditioners window type split unit air conditioners aid package type air conditioners a ..... is air conditioners which include room air conditioners window type split unit air conditioners and package type air conditioner which .....

Bay Talkitec Pvt. Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (2003)(156)ELT980Tri(Chennai)

..... declared with nil rate of duty the further ground was that total package value was bifurcated split as hardware software value for ..... cromptron engineering v commissioner of customs madras page f if splitting of value was done in accordance will established practice of ..... the purpose of evading customs duty to the extent of 70 .....

Commissioner of Customs Vs. Hewlett Packard (i) Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... instant case each article merits classification under separate heading and since the value is not split in the invoice the assessment has been rightly done by the original adjudicating authority applying ..... 2 the appellants claimed classification of printers under sub heading 8471 60 with a basic duty competent of 15 whereas for the driver software they claimed classification under sub heading 8524 .....

Delphi Automotive Systems Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2004)(92)ECC651

..... also then stands to reason that both the units of a split air conditioner are nothing but parts of an a c 7 ..... machine that decision pertains to general air conditioner and not to split air conditioner that the circular dated 25 9 2002 has been ..... thing and that units of split air conditioner when cleared separately will not be eligible for concessional rate of duty available to the parts of .....

United India Insurance Co. Ltd. Vs. Sudini Indira and ors.

Court: Andhra Pradesh

Reported in: I(2005)ACC448

..... in the present case no doubt hair splitting distinction was drawn between the acts having nexus to duty and also the acts which may not ..... act discharging any such duties the duties of the cantonment board are laid down in section 62 ..... books etc the cantonment board does not discharge any of such duties nor is there any other board or body under the cantonments .....

Al Steel Industries Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2003)(161)ELT628Tri(Bang.)

..... provided for quoting the price with split up details of ex works price packing and forwarding excise duty sales tax freight etc the ..... be clear from this pricing that the appellants claim for excise duty was not accepted at all and that the price approved ..... did not include any provision for excise duty the appellants therefore contend that the ground of unjust enrichment .....

Pepsico India Holdings Pvt. Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(162)ELT594Tri(Mum.)bai

..... 2 the credit amount shown on the incoming document is only split into two components without changing the rate and credit is ..... for denying the cenvat credit representing the amount of special excise duty the deputy commissioner disallowed the cenvat credit of rs 50054 ..... the identity of each category of payment remains intact when the duty paying document of such nature reaches the user factory the .....

United India Insurance Company Limited Vs. Sudini Indira and ors.

Court: Andhra Pradesh

Reported in: 2004ACJ2031; 2003(3)ALD753

..... in the present case no doubt hair splitting distinction was drawn between the acts having nexus to duty and also the acts which may not ..... the course of employment cannot be seriously disputed since he was on duty on the truck at the relevant time but however the learned ..... tribunal of granting compensation on death of workman workman died on duty but his death not arise out of employment he died due .....

Deputy Commissioner of Income Tax Vs. Industrial Cables (i) Ltd.

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2006)100TTJ(Chd.)748

..... a result of arrangement between the seller and buyer split into two namely duty so far paid separately directly to the tax ..... ltd v associated rubber industry ltd their lordships emphasising on duty of court while considering to allow an expenditure claimed by ..... considering all the abovementioned aspects and also failed in his duty in properly appreciating the facts and thereafter in analysing the .....