person in possession of the substance; (dd) “outlet” includes any conduit pipe or channel, open or closed, carrying sewage or trade effluent or any other ... works and includes sullage from open drains; (gg) “sewer” means any conduit pipe or channel, open or closed, carrying sewage or trade effluent; (h) “State
Gupta Brothers Conduit Pipe ... vs Anil Gupta And Anr. on 5 September, 2001
Author: A.K. Sikri
Bench: A.K. Sikri
JUDGMENT
A.K. Sikri
assessee is a private limited company which manufactures conduit pipes and tubes. The ITO, while completing the assessment for the year 1973-74, allowed development ... company showed that it was a priority industry and that the conduit pipes manufactured by it came under item No. 7 of Schedule
National Conduit Pipes vs C.C.E., Chandigarh on 4 September, 2009
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
West Block ... circulated to the Departmental authorities?
Yes
M/s National Conduit Pipes . Appellants
Sh. Sham Lal , Partner
Vs.
C.C.E., Chandigarh . Respondent
Appearance:
Shri Kamaljeet
situ by composition or material of a bituminous character-
(i) any pipe, conduit or the like into which such electric supply line may have been
National Conduit Pipes vs Cce, Chandigarh on 21 January, 2009
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI
BENCH Excise
E/2194 & 2288 ... passed by Commissioner of Central Exicse, Chandigarh)
M/s. National Conduit Pipes Appellant
vs
CCE, Chandigarh Respondent
Coram : Honble Mr. D.N.PANDA, JUDICIAL
Sales Tax Act.
2. The dealer/opposite party is manufacturer of conduit pipes and it obtained recognition certificate under Section ... manufacture of the specified goods but in the manufacturing of conduit pipes, which according to the assessing officer was not electrical goods (namely the specified
manufacture of PVC pressure pipes. For this reason these pipes are commercially referred to as rigid, hard or unplasticised pipes. Only small quantities of (less ... Classification of 1. Pressure class 1. Non-pressure
pipes. pipes. class pipes.
2. Range of pipes 2. Range from 16 mm
from
National Conduit Pipes vs Commissioner Of Central Excise on 5 March, 2010
Bench: Ashutosh Mohunta , Mehinder Singh Sullar
CENTRAL EXCISE APPEAL ... Date of Decision : 5.3.2010
M/s National Conduit Pipes ............................................ Appellant
Versus
Commissioner of Central Excise, Chandigarh ................ Respondent
CORAM: Hon'ble Mr. Justice Ashutosh Mohunta
Gupta Brothers Conduit Pipe ... vs Regional Director, Employees' State ... on 19 January, 2004
Equivalent citations: (2005)ILLJ419P&H
Author: Hemant Gupta
Bench: Hemant Gupta
