Crane Betel Nut Powder Works vs Commissioner Of Customs & Central ... on 19 March, 2007
Author: Altamas Kabir
Bench: Ar. Lakshmanan , Altamas Kabir
CASE ... Appeal (civil) 1453 of 2007
PETITIONER:
M/S. CRANE BETEL NUT POWDER WORKS
RESPONDENT:
COMMISSIONER OF CUSTOMS & CENTRAL EXCISE, TIRUPATHI & ANR
DATE
assessment year 1995-96 the assessee had purchased Tower
Cranes from another registered dealer and had availed
concessional rate ... assessment year 1995-96, the
assessing authority had noticed that the Tower Cranes so
purchased by the assessee are nothing but machinery covered
under
forward with
all the machinery geared up to ensure maintaining four
gangs/cranes in each shift to achieve the target of not less
than ... excess money
for speedy work to each and every DLB gangs, shore cranes,
Trucks, Short labourers, and other organizations. Various
difficulties faced by the respondent
under Heading 84.29. It was
further observed that forklift truck or crane or similar material handling
equipments have been held to be eligible capital goods
Reliance has also been placed on M/s. Crane Betel
Nut Powder Works v Commissioner of Customs and
Central Excise, Tirupathi
