Products as notified by
the Government
Entry 22 Computer Systems and Peripherals, Electronic diaries;
(a) Computer systems, peripherals and parts
(b) Electronic diaries
Entry ... Commissioner of Central Excise, Mumbai vs. CMS Computers Private Limited [2005-TIOL-57-SC -CX-LB], was an appeal against the judgment of the Tribunal
Products as notified by
the Government
Entry 22 diaries; Computer Systems and
Peripherals, Electronic
(a) Computer systems,
peripherals and parts
(b) Electronic diaries
Entry ... Supreme Court in Commissioner of Central Excise,
Mumbai Vs. CMS Computers Private Limited [2005-TIOL-57-SC-
CX-LB] which was rendered in the context
documents indicated that M/s. EPL had effected sale of foreign brand computer systems which were not part of its usual manufacture and export. Except ... sale entitlement to certain select dealers, namely, M/s. Microland Ltd., M/s. CMS Computes, M/s. Minicomp Ltd., M/s. Unicorp Industries Ltd
Balsara Extrusions Pvt. Ltd. Vs. Commissioner of
Central Excise [2001 (131) ELT 586 (Tri.-Mum.)] and Apex
Electricals Pvt. Ltd. Vs. Union of India ... regard was
placed on Officer of Central Excise, Mumbai Vs. CMS
Computers Pvt. Ltd. [2005 (182) ELT 20 (SC)] wherein it
8
Service Tax Appeal
Supreme Court in Commissioner of Central Excise, Mumbai v. CMS Computers P. Ltd. reported in 2005 (182) E.L.T 20 (S.C.), was cited
Supreme Court in Commissioner of Central Excise Mumbai v. CMS Computers P. Ltd., 2005 (182) ELT 20 (SC), was cited to point out that
Sohana Woollen , 296 ITR 238
ii) CIT vs. Max India Ltd. 295 ITR 282
iii) Bongaigaon Refinery and Petrochemicals ... Jammu
in ITA No. 210(Asr)/2009
xii) CMS Computers (P) Ltd & Anr. Vs. Appropriate Authority
& Ors 11 DTR 236(Bom)
xiii) Calcutta
Sheet Glass
Works Ltd (2005 (5) RC 612 (SC)
iii. M/s Om Sai Professional Det. & Security Ser. P Ltd vs
CCE, Guntur ... Bang)
iv. Commissioner of Central Excise, Mumbai vs M/s CMS
Computers (P) Ltd (2005 (10) SCC 46 (SC)
v. M/s R.S Travels
Learned Counsel placed reliance on the following decisions:-
( a) Castrol India Limited vs. CCE & Cus., Vapi - 2014 (311) ELT
71 (Tri. Ahmd.)
3
EXCISE ... Limited - 2010 (260) ELT
17 (SC)
(e) Anand Nishikawa Company Limited vs. CCE, Meerut - 2005
(188) ELT 149 (SC)
(f) CCE, Mumbai vs. CMS Computers
inputs and computer parts from the open market and assembling in their premises and selling as computer system. It was proposed that computer system would ... manufacture of a computer system. The Hon'ble Supreme Court in the case of CCE, Mumbai vs. CMS Computers (P) Limited reported
