undertakes activities that result in the clearance of coal from the collieries. These activities also result in the forwarding of coal so cleared ... definition of clearing and forwarding operations. It is Noticee No.-1 who is responsible for the movement of coal from the collieries to the customers
termed as a manufacturing process and or to be included in
the definition of factory. The provisions under Section 2 (k) (i) and under Section ... ancillary purposes for its use in Syal-D colliery and hence it falls
within the definition of Section 2(j) of the Mines Act. There
elaborately considered. It was held in that order that there was no definition of "Prepared Explosives" in the Central Excise Tariff and for understanding ... case of M/s. Singareni Collieries Co. Ltd. (supra) had clearly found that in the absence of any definition of the term in the Central
with the old tariff and the definition in HSN can be relied upon in the absence of definition in the Central Excise Tariff ... held in the case of Singareni Collieries Co. Ltd. v. Collector of Central Excise , reported in 1988 (37) E.L.T. 361.
8. In reply
goods are fit for carriage."
11. From the reading of the definition contained in the aforesaid provision,
together with its dictionary meanings contained ... significance and such a person would be covered by the definition. Therefore,
we have to see as to what would constitute clearing and forwarding operations
explanation clause needs to be interpreted. It has
looked into the definition of Motor Vehicle in item No. 34 of
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collieries for mining activities were Motor Vehicles within the
meaning of Section
Union of India and Ors. , [1987 ( 32) ELT P. 234] and Singareni Collieries Co. Ltd. v. Collector of Excise [1988 (37) ELT 361]. He contended ... Condensed Chemical Dictionary and explained that in view of the definition, meaning and description given for both the items, they are different commodities and cannot
part of a chain of activities facilitating transport of coal from the collieries to premises of the user companies; these services were directly linked with ... Division Bench of this Tribunal observed that the definition of Clearing and Forwarding Agent was wide and included any the service even if provided indirectly
belting woven as such, we will be hard put to ignore the definition of industrial fabrics and the inclusion of belting therein as given ... this very order which classifies the Phenoplast PVC impregnated flame resistant colliery conveyor belting and food quality plastic coated conveyor belting under 19(III). This
Singareni Collieries Co. Ltd. v. CCE as reported in 1988 (37) E.L.T. 361. In this case of Singareni Collieries Co. Ltd., the Tribunal ... distinctive name, character and use and therefore, it satisfied the definition of manufacture of goods as per Section 2(f) of Central Excises & Salt
