variety, namely "controlled dhoti", "controlled saree", controlled long cloth", "controlled shirting" or "controlled drill ... becoming ineffective. If, therefore, in the expression "controlled drill" the control contemplated was price control as held by the lower authorities, it would
covered under the definition of 'bulk drug' or formulation as per the definition under Drug (Prices Control) Order, 1987. This representation and suppression ... Control) Order, 1987. He submits that as per the definition in the Drug (Price Control) Order, 1987, the 'bulk drug' means any substance
controlled item and not non-controlled drill. He also questioned the distinction sought to be made by the respondent regarding the controlled and non-controlled ... weave 2/1 would fall under both controlled and non-controlled categories. The fact that the 1968 definition superseded the earlier one as indicated
period, the Textile Control Order of 1964 defined "Drill" while the Textile Control Order of 1968 defined "Controlled Drill". The first ... both the conditions of proviso (v) -it conformed to the Textile Control Order definition of 1964 and no maximum ex-factory price
items including controlled shirting. While defining controlled shirting under para 2(d) of this Notification, the Textile Commissioner provided as under:
"controlled shirting ... description of "controlled dhoti," "controlled saree," "controlled long-cloth", "controlled shirting" or "controlled drill
consignment and could not be used for chemical process controller monitoring control and as such the revenue authorities were of the view that the importation ... appellants had contended that the end-use of process control system is as per definition given in the import policy for computer system, process control
case in view of the definition of cement as provided in paragraph 2(a) of the Import Cement (Control) Order, 1978 read with Press Note ... Supreme Court and in view of the Statutory definition of cement under the Import Cement (Control) Order 1978 and booklet issued
component of the control valve.
(c) Flow control valves are operated automatically from independent devices using control mechanism as it was either electrically or pneumatically ... control valve cannot be a component of the control valve.
(d) The design of the shut-off valve is not specified in the definition given
allowed on PCB Cards with BOD (parts of control panel) within the definition of capital goods as provided under Rule 57Q of Central Excise Rules ... cards are capital goods as the same are used in control panel which controls supply of electricity to the furnace in which metal is melted
contention of the Revenue is that pollution control equipment is specifically covered under the definition of capital goods whereas the component, parts and accessories ... pollution control equipment are not covered under the definition, therefore, the credit was rightly denied.
5. I find that regarding the use of Screw Conveyor
