Commissioner Of Central Excise & ... vs M/S. Reliance Industries Ltd on 10 November, 2015
goods manufactured by it were other articles of plastic. For the insulating fittings manufactured by it, the tariff entry was correctly stated. The concerned officers
have to be punched in them before they could be fitted as insulators. However, mere cutting or punching holes does not amount to manufacture ... These sheets have insulating properties and are used as electrical insulators. They cannot be taken out of the category of electrical insulators only because they
respects fit for supplying electricity and the supplier
shall take precautions to avoid danger arising on such premises
from such supply lines, wires, fittings ... insulating material at each cable end is efficiently sealed
so as to prevent the diminution of its insulating properties;
(vi) where necessary to prevent abrasion
Heading 8544 Insulated (including enameled or anodized) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical
stay wires were installed in the transformer and were fitted with egg insulator, out of which one Low Tension stay wire was tied with common
Insurance cover for all plants and machinery including insulation, fiberglass, furniture, fixture & fittings, which were installed at above cold storage premises
dated 12.06.2013 placed by respondents with
the complainant to supply, fit and install pipe/insulator
and its accessories at the site of Yokohama India Project
rent of the land and building thereon, and
such other fixtures and fittings as are considered necessary for the use
and enjoyment of the land ... insulations and
racks in cold storage buildings, but, save as aforesaid, no account shall
be taken of the value of any fixtures and fittings contained
) M/S. Mackintosh Burn Ltd vs Commissioner Of Customs, Central ... on 13 February, 2015
CUSTOMS