items under the guise of manufactured produce i.e. "insulating fittings" which constitute the bulk of the value of cable joining kits
have to be punched in them before they could be fitted as insulator. The contention of the Revenue was rejected ... have to be punched in them before they could be fitted as insulators. Hon'ble Supreme Court held that mere cutting or punching holes
requisite size and punching holes for making them capable of being fitted as insulators does not amount to manufacturing activity.
6. He also referred
capacity not exceeding 300L,
whether or not lined or heat-insulated, but
not fitted with mechanical or thermal
equipment.
39.20 Other plates, sheets, film, foil
rain water. Due to this seepage, the insulation and electrical wire and electrical fittings were damaged. The estimated loss reported by insurer
observing that S.S Containers are specifically obliged to fit in the insulated Plastic tiffins/lunch carriers & that no insulted tiffin could be sold
wherein it was decided as follows :
-Cord - Coiled cord - PVC insulated tinsel thread fitted between receiver and main telephone apparatus - Assistant Collector classified goods
same. They have to be created at site and fitted, where after insulation treatment they become a part of the civil structure of the building
method
8544
Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; Optical
vessels. The balance pipe connections are then completed and proper gasket are fitted into joints to make the joints leak proof.
(iv) Once assembly ... Nitrogen gas and then vessel and the inter connecting pipes are properly insulated with mineral wool and aluminium cladding for proper functioning