Constitution of India
India
Constitution of India
CONTITUENTASSEMBLY 00 of 1950
Published in Gazette 00
furniture, as the case may be, together with the amount of scrap value, if any, exceeds the written down value, so much of the excess ... salvage or compensation moneys payable in respect thereof (including the amount of scrap value, if any) the same proportion as the amount of twenty-five
course of manufacture of the parts, certain quantities of waste and
scrap is sent to the job workers who manufacture ingots out of that ... question is with regard to
payment of excise duty on waste and scrap sent to the job workers.
After issuance of show cause notice
treating the processes employed by the
assessee in segregating the metal scrap from
cable scrap as 'Manufacture or produce' within
the meaning ... engaged in the activity of segregation and processing
of metal scrap of various natures. Out of such
separate segregated scrap, part of it would
Ship Scrap Traders, Ispat Traders And ... vs Commissioner Of Income-Tax on 4 May, 2001
Equivalent citations: [2001]251ITR806(BOM)
Author: V.C. Daga
Bench ... purchased is a ship which is capable of plying and not merely scrap. The port authorities levy their charges on the basis
manufactured by them, but of articles, such as old machinery, consumable stores, scrap and raw materials. There is, therefore, similarity in the questions that arise ... mills had not registered themselves as dealers in waste cotton, useless ropes, scrap, etc., and that the memorandum of association of the company mentioned only
area, Gauhati, Assam, of 497 tons of unserviceable ferrous scrap, including M.T. parts, lying at No. 103 Salvage Depot 404 area, Chittagong, Bengal, (outside ... Salvage Depot Chittagong being all the ferrous scrap (including M.T. Scrap and all other categories of iron scrap). On the same day Major Charnock
respect of
income of Rs. 8,11,956/- from sale of scrap.
4. On the facts and in the circumstances of the case
1109/1982 relating to the import of Aluminum scrap and we shall deal with that separately later in the judgment.
2. These petitions challenge ... called Tariff Act ) respectively.
3. The petitioners import brass scrap. Duty means a duty of Custom leviable under the Act vide Section
Customs respectively. Respondents No. 4, the main contensting party, is the Metal Scrap Trade Corporation Ltd., a Government of India Undertaking. The respondent ... Shipping Act to the 6th respondent for selling the said ships for scrapping. The 5th respondent, the Director General, by his letter dated 1st October
