Vegetable Processing - Judgment Search Results

Jayalakshmi Cotton and Oil Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1990)(50)ELT268TriDel

..... till 8 3 84 it was not payable in the appellants case because they were processing crude vegetable oil as extracted from the oilseeds and according to the definition in act no ..... stated are that the appellants were engaged during the material time in producing vegetable oil from oilseeds and processing the same during the months of january and february 1984 they paid cess .....

Dipak Vegetable Oil Industries Ltd. Vs. Union of India

Court: Gujarat

Reported in: 1991(33)ECC224; 1991LC511(Gujarat); 1991(52)ELT222(Guj); (1991)2GLR1013

..... that may be specified by the collector to establish the identity of the vegetable oils from which such processed oil has been made is followed and only if the manufacturer produces such ..... on or after the receipt of such hydrolysed or hydrogenated vegetable oils into the factory manufacturing soap c on the quantity of processed vegetable oils received into the factory calculated at the rate .....

Navbharat Banaspati and Allied Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1992)(60)ELT485TriDel

1 the appellant is engaged in manufacture of vegetable products falling under cet item 13 and refined oil processed vegetable non essential oil falling under cet item no 12 of the erstwhile first schedule ..... prepared one gate pass for the clearance of a consignment consisting of 700 tins of vegetable products and the same was consigned to navbharat banaspati amp allied industries but instead it .....

Cruzan Vs. Director, Mdh

Court: US Supreme Court

..... a relatively narrow one whether the due process clause allows missouri to require a now incompetent patient in an irreversible persistent vegetative state to remain on life support absent ..... state s procedures for administering antipsychotic medication to prisoners were sufficient to satisfy due process concerns we recognized that prisoners possess a significant liberty interest in avoiding the .....

Gujarat Agro Industries Corporation Vs. Union of India

Court: Gujarat

Reported in: 1994(46)ECC300; 1991(54)ELT23(Guj)

..... it is the say of the petitioner that it is natural animal and vegetable fertilizers because of decaying process of garbage therefore the petitioner s product is specifically excluded by the said ..... the petitioner that the petitioner is not producing or manufacturing any new product the only process which the petitioner does is to collect the garbage thereafter iron particles are magnetically separated .....

Collector of Central Excise Vs. Shalaks Chemicals

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1990)(30)LC115Tri(Delhi)

..... of the rice bran oil are not changed even after process of hydrogenation hardening as there is hardly any distinction between vegetable oil in liquid form and hydrogenated oil which is ..... oils but because tariff item 13 has been specifically provided for such hydrogenated vegetable oils as vegetable products otherwise vegetable non essential oils continue to be oils in spite of being hydrogenated .....

Kiran Tobacco Products (P.) Ltd. Vs. First Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT

Reported in: (1991)36ITD177(Bang.)

..... cotton is produced raw wool subjected to processing to eliminate dirt grease and other vegetable matter resulted in production of pure wool ..... was receiving raw wool processing the same as a result of which dirt grease and other vegetable matter were eliminated and ..... be reached insistence on any shart or intrinsic distinction between processing and manufacture we are afraid results in an over .....

Hindustan Vegetable Oils Corpn. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1991)(36)LC403Tri(Delhi)

..... the appellant manufactures vanaspati the ingredients of which are vegetable non essential oil nickel catalyst etc the waste products that arise in the process of manufacture are acid oil spent earth nickel .....

Commissioner of Income-tax Vs. Peerless Consultancy Services (Pvt.) Lt ...

Court: Kolkata

Reported in: (1990)90CTR(Cal)73,[1990]186ITR609(Cal)

..... as for example by sorting and repacking fruits and vegetables it would amount to processing of the commodity the nature and extent of processing may vary from case to case in one case ..... providing technical and industrial consultancy on the basis of computers and also undertakes electronic data processing the commissioner of income tax appeals found it as a fact that the services provided .....

Narbod Constructions (P.) Ltd. Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1991)36ITD451(Mad.)

..... as for example by sorting and repacking fruits and vegetables it would amount to processing of the commodity it was also held that the ..... as slag and refuse and they had not undergone any manufacturing process at any stage namely removal transport or dumping at the ..... activities and collating the information such activities were held to be processing of goods and that therefore the assessee in the said .....