submitted a process of manufacture of OHP sheets wherein he mentioned that
"During the process of cutting from roll to sheet from, the sheets ... will not be fit for use for storing the data by printing or photocopying data since each sheet will stick to each other and spoil
appellant would further contend that no data is provided by the offshore contractor as an assist necessary for production of steel plates required for fabricating ... different parts of the tank and from these data arrive at the thickness of the steel sheets/plates required for different portions of the tank
Jayram Nadkarni consists of entire
package comprising of technical data, knowhow, formulation of paints,
manufacturing process which have been handed over by the said consultant ... asset. Such a technical assistance was solely for the purpose
of improving the existing manufacturing process and not for any new
business. Reliance was placed
NDTV.
(b) Collection and Data Input-Data is collected/received either in house or through external agencies. In-house data is collected by NDTVs team ... audio and luminescence into digital data form and store such data through data chips on to digital data tapes.
Data collected in house is sent
require;
6.2.2 assist and advise Recipient with regard to the design, planning and construction, and operation of the Manufacturing Plant;
6.2.3 assist and advise Recipient ... Equipment;
6.2.4 generally make available to Recipient all such advice, information, data and expertise reasonably required for the purposes of the completion and operation
claimed the assessment under Customs tariff heading No. 8471.50 as automatic data processing system, however the assessing authority held (SIC) the said goods as correctly ... main function and not the data processing although the system works in conjunction with ADP. (Automatic Data Processing) The assessment order does mention that
Datamatics Financial Services Ltd. vs Jcit, Special Range-25 on 25 August, 2004
Equivalent citations
Albert David Ltd. And Dr. D.P. Ghosh, Sr. ... vs Cce on 28 December, 2004
Hanil Era Textile Ltd. And Ors. vs Commissioner Of Central Excise And ... on 2 January
Industrial Development Service Pvt. ... vs Acit on 1 January, 2004
ORDER
Mehta, V.P.
1
