Vegetable Processing - Judgment Search Results

S.R. Cannery Vs. the Commissioner, Trade Tax

Court: Allahabad

Reported in: (2007)10VST23(All)

..... notification no 7038 dated 31 1 1985 in the entry of fresh fruits and green vegetables processed and branded fresh fruits in sealed containers were included he submitted that the subsequent ..... manufacture and whether after tinning of fresh fruits and green vegetables they remain as fresh fruits and green vegetables in my opinion process of preservation and tinning does not amount to manufacture .....

Vinay Solvent Extraction Industries Pvt. Ltd. Vs. Commissioner of Cent ...

Court: Supreme Court of India

Reported in: AIR2005SC3049; 2005(100)ECC16; 2005(183)ELT113(SC); JT2005(4)SC464; (2005)4SCC584

..... extraction method ii the manufacturer shall maintain record regarding manufacture of the said processed fixed vegetable oils and their clearance in the manner specified by the assistant collector of ..... solvent extraction method b the manufacturer maintains record regarding manufacture of the said processed fixed vegetable oils and their clearance and c the manufacturer produces a certificate from an .....

Himalaya Drug Company Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2005)(187)ELT427Tri(Bang.)

..... ayurvedic unani or siddha medicines are not marketable unless subjected to preservative process therefore such vegetable extracts unless subjected to preservative process are not liable to be considered as goods attracting excise duty .....

Atherton Engineering Co. Pvt. Vs. Commissioner of Customs (Airport

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in: (2006)(197)ELT428Tri(Kol.)kata

..... of a kind used in animal feeding not elsewhere specified or includes obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics ..... of the original material other than vegetable waste vegetable residues and by products of such processing a perusal of the chapter above notes would indicate that if .....

Smzs Chemicals Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... products of a kind used in animal feed not elsewhere specified or included obtained by processing vegetable or animal material to such an extent that they have lost the essential character ..... that preparations described under heading 23 02 cover even those products which are obtained by processing vegetable or animal material and containing synthetic material because of the word includes in chapter .....

Shital Industries Pvt. Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... of plant origin and containing glycerides but does not include any such vegetable oil which has been subjected to any processing subsequent to the recovery of oil refined oil is excluded and ..... aforesaid decision it is to be held that the oxidized vegetable oil produced by the appellants which is subjected to further processing by adding other chemicals do not come within the definition .....

S.S.E. Private Ltd. Vs. the State of Assam and ors.

Court: Guwahati

..... oil cake suji rice soda etc the product does not undergo the process which transforms a vegetable into a dry vegetable soya nuggets may be a vegetarian food item but merely because it ..... on a published text has submitted that a vegetable has to undergo three separate processes to reach and attain the stage of a dry vegetable first of all by application of heat to .....

Nms Babu and ors. Vs. the Commissioner of Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2006)(106)ECC188

..... dung waste vegetables or green leaf and ground shell are converted into partially ..... fertilizer chapter heading 31 01 covers animal or vegetable fertilizers whether or not mixed together or chemically treated in the instant case the manufacturing process is that farm yard manure or cow .....

Forever Living Health Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(193)ELT45Tri(Mum.)bai

..... amp not containing spirits obtained generally by processing fresh healthy and ripe vegetables by mechanical means and the liquids obtained then submitted to process of clarification filtration de aeration homogenization and ..... result in the juice is not questioned by the revenue before us the term vegetable and vegetable juice will be juice emerging from crushing of a plant part leaf including .....

Commissioner of Central Excise-i, New Delhi Vs. S.R. Tissues Pvt. Ltd. ...

Court: Supreme Court of India

Reported in: AIR2005SC3694; (2005)197CTR(SC)437; 2005(101)ECC505; 2005(186)ELT385(SC); JT2005(7)SC475; (2005)6SCC310

..... in that matter the question which arose for determination was whether refining of edible vegetable oil as a process constituted manufacture it was held that the product even after refining continued to ..... in the chapter note refining as a process was indicated as amounting to manufacture in the circumstances it was held that refining of edible vegetable oil did not amount to manufacture in .....