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1 - 6 of 6 (0.20 seconds)Central Excise Tariff Act, 1985
Commnr. Of Customs, New Delhi vs M/S. Sony India Ltd on 23 September, 2008
27. The facts in the case of Sony India Ltd. (supra) may be distinguished
in this respect. In that case, the assessee had imported different parts of
television sets in 94 different consignments. The said parts were imported
separately in bulk, and thereafter, the process of matching, numbering and
assembling was carried out once they were in the possession of the
assessee. Therefore, it may be seen that what the assessee had imported in
that case were merely various parts which could not yet be identified and
distinguished as individual Television Receivers such as the parts
transported by the appellant in this case. The said decision is, therefore,
distinguishable on facts.
Comm.Of C.Ex., Nagpur vs M/S.Simplex Mills Co.Ltd on 1 March, 2005
19. On the question of the applicability of the Rules for Interpretation
vis-à-vis the Section Notes and Chapter Notes in the Tariff Schedule, the
rule laid down by this Court in Commissioner of Central Excise, Nagpur Vs.
Simplex Mills Co. Ltd. (2005) 3 SCC 51 may be seen to be applicable in this
case. In that decision, a three judge bench had the following to say on the
subject:
The Customs Tariff Act, 1975
The Central Excise Act, 1944
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