return journey to Hyderabad, he obtained an order for transportation
of processed meat from Mattancherry. On 29.07.2019 at about 10.30 pm.,
while the vehicle ... with the
lorry and the meat. It is alleged that the processed meat was having a value
of Rs.2 lakhs. Some amounts, which were
Customs Appeal Nos.50346-50350 of 2015
10
abattoirs cum meat processing plant registered with
APEDA and Agency approved labs, may also be used ... sourced from an APEDA registered
integrated abattoir or from APEDA registered meat
processing plant which sources raw material
exclusively from APEDA registered integrated
abattoir/abattoir
various points of the slaughter house
including entry points, Lairage, meat processing points, which
are directly linked to the DM's office and thus ... cameras on various points of the unit including entry
points, Lairage, meat processing points, which are directly
linked to the DM's office
business of
export of food products and agro commodities including frozen meat
processed/frozen food, edible products, agro products etc. The Revenue
carried out search ... years
under consideration and noticed that the assessee had acquired a meat
processing unit located at Unnao, U.P. from a partnership firm, named
well as in-
house laboratories attached under the abattoirs cum meat
processing plant registered with APEDA and Agency
approved labs, may also be used ... sourced from an APEDA registered
integrated abattoir or from APEDA registered meat
processing plant which sources raw material exclusively
from APEDA registered integrated abattoir/abattoir
Meat and
Meat Product is Permitted subject to Material or Meat has been sourced
from APEDA Registered Integrated Abattoirs or from APEDA Registered
Meat Processing ... export of
raw meat, the meat has to be sourced from APEDA Registered
Integrated Abattoirs or from APEDA registered meat processing plant
and a certificate
registered trade mark "NANDU" was in respect of processed and frozen meat products. Defendants were using the trade mark "NANDOS ... first trade mark is only in respect of "processed and frozen meat products" falling in Class 29 of Schedule
assumption that they converted
the animals into meat by the manufacturing process of
slaughtering. The Appellate Officer and the Tribunal agreed
with the assessing officer ... from the other, for when goats and sheep undergo the process
of slaughtering, meat, hides and skins - something entirely
different from the original goods
Commissioner Of Income-Tax vs Meat Products Of India Ltd. on 29 March, 1996
Equivalent citations: [1997]224ITR1(KER)
Author: G. Sivarajan
Bench: G. Sivarajan ... name M.E. Wernberg A/S for the establishment of a meat processing plant at Chalakudi. This was for the purpose of help in regard
infrastructure for agriculture and
allied activities such as dairy, fisheries, and meat
processing, set up or owned by the appropriate
Government or by a farmers
