Cranes, 3D Marking
2 Appeal No. E/25666/2013
and Layout Machine, Sand Feed Hopper, Reclamation Tower, Rail for transfer
car, Sound Proof Cabin, Steel ... structurals, will have to be considered as parts of the relevant
machines. The definition of 'Capital Goods' includes, components, spares
and accessories
Scheme to argue that as per the
scheme the definition does not specify 'machine tool' or 'hand tool'.
All tools ... EPCG scheme, at para 5.2, the
definition of 'capital goods' does not differentiate between machine
tools or hand tools. The confiscation of goods
contained in the final product, it would
still be covered by the definition.
These considerations have been made
irrelevant by the use of the expression ... take
credit. Oils and lubricants mentioned in
the definition are required for smooth
running of machines, hence they are
included as they are used
directly connecting to and designed for
use with an automatic data processing machine of heading
8471".
10.2.1. HDMI: HDMI provides an interface between ... Processing Machines
(ADP Machines).
12. The learned counsel for the Appellant would submit that new
generation of monitors are manufactured with High Definition Multimedia
Interface
liability of a person working eiher
on the ploughing machine or crushing machine
attached to the tractor and who is traveling on
the mudguard ... already quoted above, a ploughing
machine or a crushing machine attached to a
tractor is not a trailer. The definition of 'semi-
trailer
liability of a person working eiher
on the ploughing machine or crushing machine
attached to the tractor and who is traveling on
the mudguard ... already quoted above, a ploughing
machine or a crushing machine attached to a
tractor is not a trailer. The definition of 'semi-
trailer
Poklane
machine. The sale-purchase agreement of the machine is at
Annexure- 2 series. Learned counsel next submits that the
Poklane machine had broken down ... Motor Vehicles Act,
1988 the Poklane machine shall not fall under the definition of
"motor vehicle", as such, registration is not required under
persons who are working either on the ploughing or
crushing machines or any other
instrument/equipment attached to a tractor. The
question is whether they ... quoted
above, a ploughing or a crushing machine attached
to a tractor is not a trailer. The definition of 'semi-
trailer' contained under
inclusive of packing also, the respondent
Society would clearly come under the definition clause and they ought to pay the
contribution.
3. The said issue ... same, a heat machine is used for closing the bags. The said process of packing
will not come under the definition of manufacturing process
vehicle (crawler) like an
excavator, dozer, etc., are not covered under the definition
of a motor vehicle and hence need not be registered ... clause No.6 clearly reveals that the
machine/vehicle of the petitioner was not covered under the
definition of a motor vehicle and hence need
