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Abb India Ltd vs Bangalore-Ltu on 28 April, 2022

framed having the ultimate consumer in mind; • The word 'consumer' has been defined in the Consumer protection Act, 1986 and does not include ... definition of a consumer; since the dealer resells the goods to Industrial consumer. • Once the package does not satisfy the definition of a Retail Package
Custom, Excise & Service Tax Tribunal Cites 20 - Cited by 0 - Full Document

Franke Faber India P Ltd vs Commissioner Of Central Excise And ... on 28 October, 2024

delivery to industrial consumer/institutional consumer, and the payment is received from dealer/distributor and nor from the industrial consumer/institutional consumer. In this regard ... considered as supply to industrial consumer/institutional consumer. We also note that with respect to substitution of the entire definition, in Rule
Custom, Excise & Service Tax Tribunal Cites 21 - Cited by 0 - Full Document

Kluber Lubrication India Pvt Ltd vs The Principal Commissioner Customs ... on 4 March, 2025

meant for institutional consumer and industrial consumer were not required to comply with the requirement of Rule 6. Similarly, in the definition of retail package ... industrial consumer. When the legislature, for the purpose of Rule 2-A only, explained the meaning of institutional consumer and industrial consumer, such legislative intent
Custom, Excise & Service Tax Tribunal Cites 17 - Cited by 0 - Full Document

Toyota Material Handling India Private ... vs Principal Commissioner, Customs ... on 9 September, 2025

definition of „industrial consumer‟ was as follows: "2 (bb) "industrial consumer" means the consumer who buys packaged commodities directly from the manufacturer ... amendment, definition of „industrial consumer‟ is as follows: "2 (bb) "industrial consumer" means the consumer who buys packaged commodities directly from
Custom, Excise & Service Tax Tribunal Cites 18 - Cited by 0 - Full Document

Morde Foods Pvt Ltd vs Cce Pune Ii on 8 November, 2019

package or retail sale in the context of industrial or institutional consumer. The definition of retail sale, is sale for consumption by individual or group ... customer for consumption, whether such consumer be individual, group of individual but excludes industrial or institutional consumer. An industrial consumer who purchases a retail package
Custom, Excise & Service Tax Tribunal Cites 11 - Cited by 0 - Full Document
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