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Shahnaz Ayurvedics vs Commissioner Of Central Excise on 29 January, 2004 Equivalent citations: 2004(173

Tribunal in the case of Parasrampuria International Vs. CCE, Indore (2002 (52) RLT 545) including the Circulars Dated 19.10.2000 issued by the CBEC. This citation ... against them. The findings recorded by the Tribunal in case of Ginni International Vs. CCE is reproduced here below: "In this appeal which

primary services exported by an international call centre should be exempt from service tax is exclusively based on the Circular No. 56/5/2003 dated ... services exported by an international call center should be exempt from service tax is exclusively based on the above-quoted Circular dated

Bombay Tyre International, it is clearly excludable. The claim for this deduction is, therefore, allowed." (emphasis supplied) A circular was also issued ... ambit of any of the expenses held includible in Bombay Tyre International, it is clearly excludible and the claim for this deduction should, therefore

Valuation Rules incorporated the GATT Valuation Principles, this country should adopt the international understanding of the concept of demurrage. A decision of the European Court ... DCNJ, 112 F Supp 76,80) Fourth, it is submitted that the circular issued in 1991 was not binding on the Revenue in view

Circular No. 39/2001. The learned Counsel submitted that the subsequent Circular No. 39/2001 is not clarificatory. It is so because the circular ... learned Counsel, by the Circular No. 39/2001, there is total change in the stand taken in the earlier Circular No. 39/1999 and totally

value for the said period based on the Board's Circular F. No. 258/92/96-CX dated 30.10.1996. He stated that since ... production as it was first time clarified by the above said Circular. They have only added the cost of material labour cost and the profit

decision of the Supreme Court in the case of Bombay Tyres International - 1983 (14) E.L.T. 1896 and in the case ... Commissioner has gone by the coast data and Board's Circular on the subject and determined the assessable value. Therefore, the order

said circular is binding on the Department. The appellant's contention is that a quasi judicial authority is not bound by the circular which ... Reference has also been made to the various decisions holding that such circular are binding on the departmental officers but not binding on the quasi judicial

grant the petitioners the benefit of such exemption by relying on Circular No.38/2000 dated 10.5.2000 that the benefit of the said notifications ... India, this Court held in the decision dated 6.7.2000 in Lucky Star International vs. Union of India and other cases, 2001 (134) ELT 26 that