clause (d) of article 243
of the Constitution: b)
(b) a Municipality as referred to in clause (e) of article
243P of the Constitution ... Sixth Schedule to the Constitution;
(f) a development board constituted under article 371 of
the Constitution; or g a regional council constituted
under article 371A
clause (d) of article 243 of
the Constitution;
b) a Municipality as referred to in clause (e) of article 243P
of the Constitution ... 60529/2021 with 14 more
f) a development board constituted under article 371 of
the Constitution; or
g) a regional council constituted under article 371A
clause (d) of Article
243 of the Constitution
A Municipality as referred to in clause (e) of article
243P of the Constitution
A Municipal Committee ... Sixth Schedule to the Constitution
A development board constituted under article 371
of the Constitution, or
A regional council constituted under article 371A
clause (d) of
article 243 of the Constitution;
(b) a Municipality as referred to in clause (e) of
article 243P of the Constitution ... Sixth Schedule to the
Constitution;
(f) a development board constituted under article
371 of the Constitution; or
(g) a regional council constituted under article
371A
therefore, would be classifiable under the
heading CTH 7616 which houses other articles of
aluminium;
(iv) The Commissioner has rejected the classification solely ... 371) E.L.T. 536 (Tri. - Mumbai)
8
C/51748/2021
conditions stipulated in the Explanatory Notes to
Section XVII under which an article would
Delhi v. Nangalamal Sugar Complex [2020
(371) E.L.T. 501 (Del.)] wherein by relying upon
the amendments made in the Excise ... goods) cannot operate as a precedent, for all
times to come, under Article 141 of the
Constitution of India. The relevant extract of the
judgment
Auto International Limited v. CC Excise,
Chandigarh [2003 (2) SCC 371 = 2003 (152) E.L.T. 3 (S.C.)]. In the
said judgment , following ... accessories
which are not suitable for use solely or primarily with articles of Chapter
Heading 87.08 which pertains to parts and accessories of motor vehicles
sealing machines procured by Sepack were an
incomplete/unfinished article, having the essential character
of a complete/finished good. Further, the activities of merely
packaging ... quality control cannot be said to
make the sealing machines into complete articles and
therefore, the said processes does not amount to
manufacture. Reliance
appellate authority:
① Kantilal Bhaguji Mohite Vs. CCE&ST, Pune-III [2020 (371)
E.L.T. 829 (Bom.)]: Held: Appeal to Appellate Tribunal ... mandatory in
nature cannot be waived, relaxed or diluted in writ
jurisdiction - Article 226 of Constitution of India and Section
35F of Central Excise
deposit.
( iii) Kantilal Bhaguji Mohite Vs. CCE&ST, Pune-III
[2020 (371) E.L.T. 829 (Bom.)): Held: Appeal to
Appellate Tribunal ... mandatory in nature
connot be waived, relaxed or diluted.in writ
jurisdiction-Article 226 of Constitution of India
and Section 35F of Central Excite
