Titan Watches Ltd. were engaged in the manufacture of quartz analog wrist watches. They imported wrist watch cases with which bracelets were attached and sought ... Customs duty to the specified parts imported for the manufacture of quartz analog wrist watches. Among the various parts, so specified for the purposes
Quartz Commercial Pvt. Ltd., Delhi vs Ito, Ward-20(3), New Delhi on 11 December, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ... MEMBER
ITA No. 4699/Del/2018
Assessment Year: 2007-08
M/s Quartz Commercial Pvt. Ltd., vs ITO
Flat No. 10, C-1/2, Model
ORDER
1. In this case, the appellants requested for reassessment of quartz cups (Silica Crucibles) under heading 69.03 of the Customs Tariff ... countervailing duty under item 23A(4) CET. He showed a sample of Quartz Cup and stated that Quartz was quite different from glass, that glass
Jasper (xviii) Kaolin (xix) Laterite (xx) Limekankar (xxi) Ochre (xxii) Pyrophyllite (xxiii) Quartz (xxiv) Quartzite (xxv) Sand (Others) (xxvi) Shale (xxvii) Silica Sand (xxviii) Slate
working other than the working being made wholly in a coal seam, quartz content shall be determined at a laboratory approved in writing ... sampling; (c) the laboratory at which respirable dust content of samples and quartz content shall be determined; (d) the format in which the results
Similar material: Inorganic soil additives, Leonardite, Lignite, Pure sand (Silica, Zircon, Quartz, etc.,) Pure clay like kaolin etc., Rock aggregates and Gravel, Volcanic pumice, Chalk
working other than the working being made wholly in a coal seam, quartz content shall be determined at a laboratory approved in writing ... sampling; (c) the laboratory at which respirable dust content of samples and quartz content shall be determined; (d) the format in which the results
base metal sulphides of Cu-Pb-Zn- Sb-Hg, pediform chromite, auriferous quartz reefs, PGM, graphite lenses, molybdenum, tin bodies, pyrite, skarn bodies of scheelite
each such article: (i) watches -gents or ladies; hand-winding, automatic quartz or electronic size; shape; with or without centre second; calendar or not; rolled
namely:- (i) Apatite, Beryl, Cassiterite, Columbite, Emerald, Felspar, Lepidolite, Mica, Pitchblende, Quartz, Samarskite, Scheelite, Topaz, Tantalite, Tourmaline. (ii) Iron, Manganese, Titanium, Vanadium and Nickel minerals
