Peerless Securities Ltd. vs Joint Commissioner Of Income-Tax on 8 February, 2005
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required to complete the same into a finish article this would be treated as a finished article. The learned adjudicating authority, Collector of Customs, Bombay ... essential character of the finished article. It is purely a question of physical identification". Applying the above test, the led. Collector held the imported
article so used must have a commercial identity as a distinguishable part of the article. It is not necessary that the article should be capable ... long as it can be identified by chemical or other test. An article can be regarded as a component part of the principal object only
Peerless Securities Ltd. vs Joint Commissioner Of Income Tax on 8 February, 2005
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Anupam Yadav vs Bharat Sanchar Nigam Limited on 26 February, 2024
1 (OA No. 060
Bsnl Executives Service Association ... vs Bharat Sanchar Nigam Limited on 26 February, 2024
1 (OA
Vijay Kumar vs Bharat Sanchar Nigam Limited on 26 February, 2024
1 (OA No. 060
articles by thermoplastic moulding process. Basic resin i.e. Polyethylene which is melted with master batches is also used in the manufacture of plastic articles ... Tariff Item 68. He argued that the test of commercial parlance or identification is not relevant for classification in respect of goods falling under Tariff
foreign principal was under an obligation to cater to such need.
9.2 Article 286 (1) (b) of the Constitution explains what export means. Such concept ... taking out of India to a place outside India is recognized test to hold an activity to be export. Activity relating to goods being equal
those specified in the First Schedule to the Act . Once, therefore, an Article is, admittedly, named or clearly described or defined in the First Schedule ... same cannot be said about the test of commercial usage or parlance for identification of "excisable goods" ( Section 3 of the Act) when