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
contract for fabrication
and erection of 3-motion electrical overhead (travelling
cranes) is a contract of sale or contract for work and
labour.
HEADNOTE ... partnership firm carrying
on business inter alia of manufacture and erection of
cranes. During the assessment year 1965-66, the assessee
entered into two contracts
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
including " charges in respect of
stations, sidings, wharves, depots, warehouses, cranes and
other similar matters, and of any services, rendered
thereat." The word ... includes
" charges in respect of stations, sidings, wharves,
depots, warehouses, cranes and other similar matters, and of
any service rendered thereat." Thus
dated
13.6.1997 granting exemption to various imported goods including EOT
mobile crane required for setting up crude petroleum refinery subject to
fulfilment of certain conditions ... West Zonal Bench, Court No.2.
2
2. The fact that the crane in question was imported for using the same
in setting
part in respect of only three
counts relating to over-run charges, crane hire charges and interest.
The respondent filed an appeal being ... dated 12.06.2013, allowed the appeal in
part in respect of charges, namely, crane hire charges and interest. In
the present appeal only those two issues
those circulars the
general levy payable in respect of handling by grab cranes fitted to ships
with effect from October 30, 1982 was fixed ... unit being constituted by four winch drivers
and then gang workers per crane and operating by shifts of 8 hours each.
The gang workers manually
respondent was
charging VAT at the rate of 4% on "Mobile Crane
Wire Ropes”.
7. It is with this background fact, the question
arose ... proper Entry under the VAT
Act for charging tax on "Mobile Crane Wire Ropes".
8. The aforementioned question arose before
motor vehicles, such
as trucks, trailers, tankers, buses, scrapping winch chassis,
and cranes, to the Oil and Natural Gas Corporation Limited
(for short, ‘ONGC’). There ... fact arise. Broadly, the question is
whether, by hiring these motor vehicles/cranes, there is a
transfer of the right to use any goods
three years earlier, the
respondent came to him with an engine crane for repair together with Iqbal Khan
(who was also a co-accused ... true.
5. Is it correct that from whom Heem Singh brought crane and
for whom, you did not know about that. Yes, it is true
