definition of lemonade as given in Wikipedia the free Web Encyclopedia, as a mixture of juice, sugar and uncarbonated water which ... written submissions referred to the reference to lemonade in Encyclopedia Britannica. He also distinguished between the word Lemon and the word Lime and stated that
products:-
(a) Demand of duty of Rs. 94,69,300/- on the encyclopedia and dictionary, clearances made in the DTA during the period ... Narasimhan, has urged that the demand of duty on encyclopedia and dictionaries is fully unsustainable in view of the Serial No. 160 of Notification
predominant test would apply to educational toy as under:-
20.? ***** ***** ****** ***** *****
According to Encyclopedia Americana, educational toys includes kits for building structures such as bridges ... Edition, construction kits for making model are toys and games. According to Encyclopedia Americana originally a toy was made for adults rather than children, however
specific entries in the Customs Tariff Act . The
value of an encyclopedia or a dictionary or a magazine is
not only the value ... fact negligible as compared to the value or price of an
encyclopedia. Therefore, the intellectual input in such
items greatly enhances the value
specific entries in the Customs Tariff Act . The
value of an encyclopedia or a dictionary or a magazine is
not only the value ... fact negligible as compared to the value or price of an
encyclopedia. Therefore, the intellectual input in such
items greatly enhances the value
including Supreme Court and High Courts to take the help of dictionary, Encyclopedia Britannica and technical dictionary to decide the matter. With the advent ... technology, now this is a common practice that instead of using dictionary, encyclopedia, one searches the same thing in Google. This is exactly what
judgment in MMTC becomes inapplicable and reliance upon Kirk-Othmers Encyclopedia becomes irrelevant. With the addition of Note 4, a legal friction is created
M/S. Indian Rare Earths Ltd vs Cce & St, Bbsr-I on 29 February
also based on the technical literature on the subject, namely, Kirk-Othmer Encyclopedia of Chemical Technology, Plant Physiology by Robert M Devlin & Francis
Packaging and copy of page 74 of the book Wileys packaging Encyclopedia; which clearly shows the key properties-attention is drawn to WVTR and Oxygen