apply to the designated authority in the prescribed form for issue of the Pass Book. The designated authority may, after considering such matters ... determine the basic customs duty payable on such imports and then credit the said amount in the Pass Book by the Designated Authority. Upon imports
basically items that are function based and the emphasis is on the structure of the machinery designed to aid and assist a particular function
classification the relevant
factors inter alia are statutory fiscal entry, the
basic character, function and use of the goods.
When a commodity falls within ... chiller itself
does not do any air-conditioning as it is designed
only to refrigerate or produce chilled
water/liquid.
Revenue is classifying the impugned
discuss the relevant extracts of the opinion.
13. Building construction practices are basically grouped into three categories viz.,
(a) Cast in-situ constructions.
(b) Prefabricated ... Partially prefabricated constructions.
It is opined that form the structural design point of view the concrete blocks used for any type of construction should possess
These goods do have a market, may be the goods of specific designs and the requirements as required by the Unit, may not be readily ... identifiable as excisable goods and are classifiable under 7308.90 attracting duty @ 15% Basic and Special Excise Duty at the rate of 5% of Basic duty
undertaken in case of installation of window air-conditioner, etc. Moreover, the basic components, which go into manufacture of air-conditioning plant and room ... distribution system which includes ducting as per sizes and gauges, design to suit the premises, its hangers, supports, clamps, hanger fasteners, hardwares, grilles to suit
Hindustan Poles Corporation vs Commissioner Of Central Excise, ... on 27 March, 2006
Equivalent citations: 2006
Commnr. Of Central Excise, Raipur vs M/S. Hira Cement on 2 February, 2006
Equivalent
that, it
had bought blank EPROM from the market which
was programmed/designed by the appellant; that,
the recorded EPROM constituted a "recorded
medium ... examined by the department which came to the
conclusion that EPROM was basically a chip or an
IC classifiable under tariff item 85.42 and,
therefore
Commissioner Of Central Excise, Delhi vs M/S Allied Air-Conditioning ... on 13 September, 2006
