Vegetable Processing - Judgment Search Results

Shyam Oil Cake (P) Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)(92)ELT423TriDel

..... solvent extraction method ii the manufacturer shall maintain records regarding manufacture of the said processed fixed vegetable oils and their clearance as may be specified by the assistant collector of central ..... manufacturer undertakes to pay on demand in respect of such quantity of the said processed fixed vegetable oils as is not proved to the satisfaction of the assistant collector of central .....

Raja Ram Corn Products Vs. State of Punjab

Court: Punjab and Haryana

Reported in: (1998)119PLR690

..... human consumption directly because it was sold for further processing to the vegetable oil producers therefore as per the learned counsel ..... means any oil used directly or after processing for human consumption and includes hydrogenated vegetable oil 6 a bare perusal of ..... held that washed cotton seed oil sold without further processing did not constitute edible oil since the legislative enactment .....

Roshan Lal Oil Mills Ltd. Vs. Collr. of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)(94)ELT230TriDel

..... oils are exempted from payment of whole of duty manufacture from refined vegetable oils by solvant extractive process and a certificate from the designated officer of the directorate of vanaspati ..... director in the directorate of vanaspati vegetable oils and fats to the effect that the said processed vegetable oils have been manufactured from fixed vegetable oils extracted by the solvent extraction .....

Collr. of Cus. Vs. Zandu Pharmaceuticals Works Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)(92)ELT531TriDel

..... food articles they had stated that they were going for diversification proposing marketing of processed fruits vegetables they will use the item for the same the assistant collector did not find ..... authority that they had imported the machine for research and development purpose and not for processing packaging of food articles the importers were manufacturers of drug and pharmaceuticals under dgtd .....

Alfa-laval (India) Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(114)ELT486TriDel

..... execution of turn key projects in the area of process equipments vegetable oil refinery plants equipment cooling systems food processing plants beverage processing plants water chilling plants dairy machinery and equipment oil ..... involving considerable civil work and if they became permanently embedded to earth in the process in this view the confirmation of the demand on such basis to any extent .....

Alfa Laval (India) Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(99)ELT649TriDel

..... and execution of turnkey projects in the area of process equipments vegetable oil refinery plants equipment cooling systems food process plants beverage processing plants water chilling plants dairy machinery and equipment ..... technical services there is also r amp d department to undertake product development and process development technical know how has to be purchased and also imported there is .....

Raj Solvex Limited Vs. Additional Commissioner,

Court: Sales Tax Tribunal STT Rajasthan

Reported in: (2003)133STC333Tribunal

..... as under g edible oil means any oil used directly or after processing for human consumption and includes hydrogenated vegetable oil it has been held in chandausi oil mills v sales tax ..... duty under central excises and salt act 1944 production of hydrogenated vegetable oil from oil seeds involves only one manufacturing process 18 from the aforesaid facts circumstances and authoritative observations it .....

North Koel Kendu Leaves and Mahulam Leaves, Vs. Union of India (Uoi) a ...

Court: Patna

..... preparation for the market as for example by sorting and repacking fruits and vegetables it would amount to processing of the commodity within the meaning of section 8 3 b and rule ..... milling cotton by spinning milk by pasteurising fruits and vegetables by sorting and repacking where therefore any commodity is subjected to a process or treatment with a view to its development or .....

Bakhtawarsingh Balkrishan Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Nagpur

Reported in: (1998)64ITD50(Nag.)

..... as for example by sorting and repacking fruits and vegetables it would amount to processing of the commodity the nature and the extent of processing may vary from case to case in one ..... milling cotton by spinning milk by pasteurizing fruits and vegetables for sorting and repacking where therefore any commodity is subjected to a process or treatment with a view to its development or .....

M/S. Chillies Exports House Ltd. Vs. Commissioner of Income-tax

Court: Supreme Court of India

Reported in: AIR1997SC2223; (1997)140CTR(SC)1; [1997]225ITR814(SC); JT1997(4)SC705; 1997(3)SCALE562; (1997)5SCC157; [1997]3SCR907

..... preparation for the market as for example by sorting and repacking fruits and vegetables it would amount to processing of the commodity within the meaning of section 8 3 b and rule ..... milling cotton by spinning milk by pasteurizing fruits and vegetables by sorting and repacking where therefore any commodity is subjected to a process or treatment with a view to its development or .....