mixture. The product, after process, was sold as Guar Dal Powder. The Guar Dal Flour/Powder after the process remains Guar Dal Powder, and there ... Paper Industries:- They supplied Guar Dal Powder known as paper aid which contains Guar Dal flour of 100 Hp or 150 Mesh + TKP (Tamarind Seed
declaration which was not accepted on the ground that Guar Gum /Guar Dal flour are not excisable. The other persons who are in this trade ... Guar Gum /Guar Dal flour were declaring the goods as falling under Chapter 11 as product of milling industry. Therefore the appellants had bonafide believed
dispute is about the classification
of goods known as “Guar Gum and Guar Dal Flour”. As per
the assessee, the goods should be covered
been confirmed as a result of holding that Guar Gum and Guar Dal Flour are manufactured by the applicants and fall for classification under
manufacture. 'Guar dal, when it is pulverised along with additives, becomes guar gum and no more remains guar dal. Here we are not merely ... cereal/grain is merely powdered. Guar dal is subjected to certain process so as to make it marketable as guar gum. In the case
guar gum by grinding guar dal with the aid of power. He also explained the manufacturing process as washing the guar dal by water ... starting material. In the instant case, the appellants procured guar dal which was processed with the aid of power and chemicals were added to manufacture
Section 1 in The Employees' Provident Funds Scheme, 1952
1. Short title and application
Commissioner Of Income Tax And Ors. vs Swastik Gum Industries And Ors. on 30 July
Commercial Taxes Officer And Ors. vs Swastik Gum Industries And Ors. on 30 July, 1985
Kraps Chem Pvt. Ltd. And R.P. Gupta vs Commissioner Of Customs And Central ... on
