show cause notice which says that the cutting does not change the
basic structure and characteristic of the imported goods. The
nature of the fabric ... rolled up and down. As such, there is no
change in the basic structure or composition of
the imported goods.
34.8 Further support
submits that there is no change in tariff act / ingredients or process of manufacture to revise the classification of goods in question, which was settled ... previous order. He submits that the goods even after change in tariff structure would remain classified under Chapter 30 since it a medicament. He submits
only physiological changes in plants, i.e.,
intended for enhanced altering or modifying the plant's structure
growth and not intended for and life ... processes. PGRs particularly bring
adverse growth as in case of hormonal changes in the plants. PGRs
PGRs. effect both accelerated and retarded
growth.
Chapter Note
Test Memo and categorically distinguished the
crystalline structure of the samples by using XRD and
4 APPEAL Nos. C/71137-71138/2016 ... Calcinations/Roasting has taken place.
10. Whether there is any change chemical or
crystalline structure i.e. whether the product under
testing has passed through
omitting the words activated in the said tariff entry. The said changes in the tariff description came into effect from 1-1-2007. Since classification ... Note 1 to Chapter 25 which excludes products whose structure has undergone a change, the said product merits classification under
process, a change is effected in a product, which was not there
previously, and which change facilitates the utility of the product for
which ... bringing a change to a raw material, howsoever
simple as that of cutting or drilling, that too such a shape, size or structure
that
function. After acquisition, the design and
construction did not undergo any substantial
change and the navigation aspect continued to be a
primary function.
(5) Supply ... dredgers,
42 C/89765,90086/2014
floating cranes. These vessels are floating
structures which rarely require any navigation. The
vessels imported by the appellants
Mahindra Ltd. Vs. CCE, Aurangabad, Chandigarh, Kanpur and Chennai , there is no change in the position. He invited our attention to the relevant paragraph ... such as angles, plates, tubes etc. are used in making part of structures and they acquired a distinctly different shape to suit the structural design
service tax leviability
scope under renting of immovable property has undergone a change
and its reads as follows:
"Section 66D. The negative list shall ... leasing of agro machinery or vacant
land with or without a structure incidental to
its use.
3. As per the provisions of negative list
impugned
goods were used for fabrication of structurals to support various
machines and that without these structurals, the machineries
could not be erected and could ... producing or processing of any goods or for bringing
about any change in the substance for the
manufacture of final product, although this view
