Court : Allahabad
Reported in : 2009(234)ELT61(All)
..... on the question of classification of product in the rival entries, chapters 30 and 33 of the central excise tariff act, 1985, the supreme court in the case of alpine industries v. ..... the product was registered with drug controller and was being manufactured under a drug licence. ..... the product is registered with drug controller and is being manufactured under a drug licence. ..... one redeeming feature which has also been mentioned by the tribunal in its order is that manufacturing of this commodity is controlled by the authorities under the drug and cosmetics act, 1940, which also lends support to the contention of the respondent-assessee that it is used like a medicine'. ..... the aforesaid decision is also of no help to the assessee as in that case, the drug controller opined that it is an ayurvedic medicament and it was found that the oil can be used for treatment of headache, eye problem, night blindness, reeling head, weak memory, hysteria, amnesia, blood pressure, insomnia, etc. ..... 'websters third 'a substance or preparation used ininternational treating disease american indian givedictionary, vol ii control over natural, or magical forces toact as protective or healing charm'._______chamber dictionary 'medicine n. ..... if the department was still entertaining any doubts, they could have referred the matter to the adviser, ayurveda/sub-commissioner in the office of drug controller, director general of health services, new delhi. .....
Tag this Judgment!Court : Allahabad
Reported in : [2006]147STC442(All)
..... reported in 118 stc 19 in which boroline has been treated as medicine and not as cosmetic or a toilet preparation under the central excise tariff act, 1985, in the said case, the apex court observed, ' the contextual facts reveal that the product in question contains boric acid with zinc oxide which cannot possibly be termed to be a cosmetic item. ..... the product was registered with drug controller and was being manufactured under a drug licence. ..... the product is registered with drug controller and is being manufactured under a drug licence. ..... one redeeming feature which has also been mentioned by the tribunal in its order is that manufacturing of this commodity is controlled by the authorities under the drug and cosmetics act, 1940, which also lends support to the contention of the respondent-assessee that it is used like a medicine'. ..... the aforesaid decision is also of no help to the assessee as in that case, the drug controller opined that it is an ayurvedic medicament and it was found that the oil can be used for treatment of headache, eye problem, night blindness, reeling head, weak memory, hysteria, amnesia, blood pressure, insomnia, etc. ..... ' websters third 'a substance or preparation used in treating international disease american indian give control overdictionary, vol ii natural, or magical forces to act as protective or healing charm'.chamber dictionary 'medicine n. .....
Tag this Judgment!Court : Allahabad
Reported in : 2000(4)AWC3403
..... ' it is necessary, in this context, to refer to section 2 (h) and section 3 of the act which read as under :'2 (h), 'scheduled undertaking' means an undertaking engaged in the manufacture or production of sugar by means of vacuum pan and with the aid of mechanical power in factory specified in the schedule i or schedule ii, and comprises-(i) all plant, machinery and other equipment (including milling plant, boiling house equipment, other sugar machinery, cane unloading equipment and power plant), weighbridges, cranes, chimneys, turbines and boilers (including the foundations, superstructure and roofing thereof) pertaining to that factory ;(ii) any ..... united collieries limited and others, air 1985 sc 192, wherein the court interpreting clause (xii) of section 2 of the coal mines (nationalisation) act, 1973, held thatstaff car of the technical advisor to the company which was nationalised under the act shall stand transferred to and vest in the central government and it was not necessary to prove the nature of its user as under the definition in clause (xii) of section 2 of the act it is fixed asset of the mine.12. ..... the authorised controller delivered the possession to the collector, rampur on 2.11.1979 ..... the trial court on consideration of the evidence rightly held that the nursery land, equipment, livestock etc ..... it provided for appointment of authorised controller to manage the sugar factories. ..... the possession of the undertaking was taken over by the authorised controller on october 30 .....
Tag this Judgment!Court : Allahabad
Reported in : 2001(3)AWC2067; (1999)3UPLBEC1689
..... may specify by notification, and such fee shall be realised in the following manner : (1) if the produce is sold through a commission agent may realise the market fee ' from the purchaser and shall be liable to pay the same to the committee ; (2) if the produce is purchased directly by a trader from a producer the trader shall be liable to pay the market fee to the committee ; (3) if the produce is purchased by a trader from another trader, the trader selling the produce may realise it from the purchaser and shall be liable to pay the market fee to the committee ; and (4) in any other case ..... , 'an act to provide for the regulation of sale and purchase of agricultural produce and for the establishment, superintendence and control of markets thereof in uttar pradesh', clearly shows that the act has been made with reference to entry 28 of the state list, which is 'markets and fairs'. in m/s. ..... the meaning of the word 'market' is as under :new lexicon webstor dictionary :a place where many sellers display and sell their goods : the body of persons concerned with buying and selling a particular class of goods ; a region or outlet for successful trading.black's law dictionary :place of commercial activity in which goods, commodities, securities, services etc, are bought and sold.oxford dictionary :(1) the meeting together of people for the purchase and sale of provisions or livestock, publicly exposed at a fixed time and place. ..... p : [1985]2scr966 . .....
Tag this Judgment!Court : Allahabad
Reported in : 2002(1)AWC709; (2002)1UPLBEC475
..... ; (n) rendering assistance in extinguishing fire and protecting life and property when fire occurs ; (o) the administration of civil and criminal justice : (p) the maintenance of such records relating to cattle census, population census and other statistics as may be prescribed ; (q) maternity and child welfare and promotion of family welfare ; (r) allotment of places for storing manure (and for tanning and curing of hide) ; (s) fulfilling any other obligation imposed by (or under this act or) by any other law on a gaon sabha ; (t) the maintenance and control of class (1) and kaiseri hind forests, waste land ..... (benap), water channels and drinking places (panghat) in the hill patties of the kumaon ..... (d) preventive actions against stray cattle and livestock. ..... (iv) animal husbandry, dairying, and poultry : (a) improving breed of cattle, poultry, and other livestock. .....
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