manufacturing process, as there is no
change in the essential character of the goods which remain as
transformer oil which now becomes usable ... continued as such despite the hardening process of hydrogenation. In
its essential character, it was held that such hydrogenated oil
continued to be groundnut
incomplete or unfinished, provided that, incomplete or unfinished goods have the essential character of complete or finished goods. It shall also to be taken ... unfinished goods were also classifiable provided that they had the essential character of complete and finished goods and in fact those goods had such essential
article which is incomplete or unfinished but having the essential character of the complete or finished articles (including blank, that is an article, not ready ... engines in unassembled condition which on assembly would have the essential character of the complete or finished article. No doubt the assessee were required
ground that these components put together have already attained the essential character of a lift, and they are cleared in knocked down condition only ... either by virtue of their having attained essential character of a lift or they being cleared in CKD or SKD condition. So many things remain
they consisted of a service which gave them their essential character. He found that the obligation of CMS to ST-CMS consisted of a combination ... services which received its essential character from the services of a Management Consultant as defined in Section 65(65) of the Act. The Commissioner rejected
unfinished, provided that, as presented, incomplete or unfinished articles it has essential character of the complete or finished article, which has also taken to include ... combination (assembling them to be cleared together) do not have the essential character of the finished rolling mill and remaining part. These goods therefore would
manufacturing process, as there is no change in the
essential character of the goods which remain as transformer
oil which now becomes usable ... continued as such despite the hardening process of
hydrogenation. In its essential character, it was held that such
hydrogenated oil continued to be groundnut
marble. It is the marble content which gives the essential character to the product. Relying on Rule 3(b) of "Rules for the Interpretation ... Heading 68.07. Predominance of a material does not automatically impart the essential character to the product. For this proposition, learned Advocate relies on Supreme Court
they undergo some change, alteration or transformation, and yet retain their essential character and properties. The test in all cases, therefore, is to ascertain whether ... whether the material undergoes alteration or change in its essential nature and character or in other words, whether a new product emerges. On the other
Lakshman Exports Ltd. vs Cce on 1 July, 1996
Equivalent citations: 1996(66)ECR752(TRI
