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Customs, Excise & Service Tax Appellate ... vs Commissioner Of Customs, Central ... on 20 June, 2014

considered as modified only if there is chemical change in the structure of the starch is in fact to read more than what the note ... actually means. (ii) Changes can be structural, they can also be physical. (iii) There is no doubt that brightness is a physical property and increasing

kits for building structures such as bridges and geodesic domes. Miniature railways on tracks are educational toys. However, with the change in educational methods

supra) it was held that where there is no change in price structure it does not lead to the inevitable conclusion that the incidence

digit classification code there would be no change in the duty structure and the notifications issued during the currency of the six digit code would ... said Notification No.16/03-Cus. was to ensure that the duty-structure remained the same and the benefit of exemptions earlier available should

material adverse change in the Companys business, financial condition or prospects, (v) mutually acceptable offering size, structure and pricing, and (vi) execution and delivery

service was changed by Finance Act, 2005 and revised definition is reproduced for appreciation (a) Construction of new building or a civil structure ... building or civil structure; or (d) Repair, alteration renovation or restoration of, or similar services in relation to building or civil structure, pipeline or conduit

Appellants drew the attention of the Bench to the Legislative changes of Chapter 22 of the CETA, 1985 from time to time. He submits that ... others. The other products were cleared on payment of duty. After re-structuring of Tariff with effect from 1.3.2005, Rectified Spirit, Extra Neutral Alcohol

service after taking abatement of 67% from April onwards. The appellant never changed the classification to WCS service. This is only an assumption made ... materials and equipments relating to foundation and fabrication and erection of structural items. They have placed on record a certificate issued by DGM showing that

iron and steel items, during the period 2008-2009, used as supporting structures. 2. The appellant is contesting the demand on limitation inasmuch ... their part that the Cenvat credit is admissible. The law was changed only subsequently. Further the entire credit was availed after reflecting the same