conclusion that the subject goods were classifiable under capital goods/packing machines. The appeal was therefore allowed on 14.3.1980. The fourth respondent preferred a review ... conform to the description of either capital goods or packing machines. The definition of the words
"capital goods" indicates a plant, machinery, equipment
that the above two machines have chained wheels and so, they cannot be transported on roads and therefore, these machines were transported to the Ennore ... case of the petitioner that the above machines are not motor vehicles or vehicles coming within the definition of Section 2(i) of the Tamil
further pointed out that "Ananda Vikatan" satisfied the definition of newspaper by all standards and it contained news items. It was further pointed ... machines are engaged continuously for the production of these newspapers. Mr. Subramaniam, the learned counsel for the assessees, referred us to the definition
different kinds fall within the definition of "peripheral". If it is a standalone photocopier machine or fax machine, then the Department would have
machines. It is not a part of a machine. What has been imported is not a waste or disposed of assemblies, but a complete machine ... connecting to an automatic data processing machine or to a network.
Free
There is a clear distinction between machines and assemblies. The authority failed
effect that inasmuch as no definition was to be found to the term 'horological machine' in the tariff of the Notification, the benefit
photographic printing and enlarging Machine Model No. QSS 603.
3. Apart from challenging the validity of the definition of 'industrial plant ... photocopying studios, laundries, garages and workshops, or
(ii) a single machine or a composite machine, within the meaning assigned to it, in Notes
labels? as mentioned
in the Stamp Act . They come within the artificial definition of ?impressed?
stamp as contemplated ... impressed or perforated by means of a stamping or
perforating machine comes within the definition of ?impressed stamps?.
34. The term ?Receipt? has been defined
expression "activities in relation to business" in the definition of "input service" postulates activities which are integrally connected with the business ... take credit. Oils and lubricants mentioned in the definition are required for smooth running of machines, hence they are included as they are used
said notification the appellants claimed that fully automatic washing machines were micro-computer-controlled washing machines that actually worked on the principle of auto selection ... under the consumer electronic goods and the definition of electronic goods were to be followed and washing machine even though specifically mentioned in clause
