special management experience of establishing,
running and maintaining a cutting and polishing industry;
xii. the Rule 22 of the 1996 Rules relates to the period ... only when the
contractor invests for establishing cutting and polishing industry or
crusher for making Gitti by mechanical means within an initial
period of contract
manufacturing activity the Appellant
utilises and requires as raw material polishable calcareous
stones viz. marble, travertine, ecaussine, alabaster and
other calcareous stones. All these different ... types of stones
are hard and capable of taking polish. Marble is distin-
guished from other calcareous rocks, by the fact that
mandate of the Constitution.
HEADNOTE:
Mr. Kubic Dariusz a Polish national was arrested on
29.4.89 by the Customs Department on the ground that ... Hence there was no question of furnishing the
grounds to him in Polish language. Refuting the second
contention it was stated that after hearing
whether
conversion of marble blocks by sawing into slabs and
tiles and polishing amounts to "manufacture or
production of article or thing ... Year
2001-2002, was engaged in the business of
manufacture/production of polished slabs and tiles which
the assessee exported (partly). The prime condition
appellant exports granite. According to the appellant
the granite is cut and polished before export. The appellant
claims deduction under ... granite which has been
subjected to the process of cutting and polishing. It is the
appellant's case that when granite is so processed
Income-tax (Appeals) holding that the assessee, engaged in cutting and polishing of diamonds, amounts to manufacturing or production of goods and is entitled ... thing. The question, therefore, is whether the asses-see, in cutting and polishing diamonds manufactures or produces any article or thing.
4. The Tribunal took
accompanying the deceased and the
other who was at that time polishing shoes of that person,
have come forward to give evidence against the murderers ... platform and started reading
It. Amarnath Tripathi went to a shoe polish wala, who was
siting near that stall, for getting his shoes poHshed
composite units to the Railways-
goods after being forged machined and polished to remove
excess layer of steel-goods whether dutiable at one stage ... forged products. After being forged, the goods
are rough machined and polished before supplying, thus
removing the excess layer of steel, commonly referred
agreement with Zaklady Prz Emyslu Metalowego H-Cegielski, Poznam, Poland, a Polish company, for the purchase of six main diesel engines with accessories. The price ... engine with the accessories was Rs. 30,72,346 f.o.b. Polish or other European ports in non-convertible Indian rupees
80HHC deduction is allowed only to cut and polished granites exporting."
2. According to petitioner, deduction claimed under s. 80HHC was disallowed ... ores
(i) to (ix) - (omitted as not relevant).
(x) Cut and polished minerals and rocks including cut and polished granite :
Explanation. - For the purpose
