cartons were found in excess containing 10 sample/catalogue books for wall paper. These two cartons were not mentioned in the Packing List attached ... paper, a finished product, and that decorative paper was not such as to be used straightaway. Therefore, the essential character of the goods as wall
lakhs is of other items like Marble flooring, tiles, wall fabric covering wall paper, floor covering sheets etc., to outside dealers, contractors and bulk consumers ... wall fabric covering and laying and fixing of those products. The main business activity of the firm seems to be servicing of wall paper
Superintendent (CFS). Two cartons containing 10
samples/ catalogue books for wall paper were found which
had not been mentioned in the wrapper. The labels found ... goods were not
decorative paper for laminates but were in fact wall paper.
The license produced by the importer did not cover
importation of wall
tariff item 17(2) covered paper board and all other kinds of paper (including paper or paper boards which have been subjected to various treatment ... types of paper have been described as paper "commonly known as imitation flint paper or leatherette paper or plastic coated paper
Officers of Preventive
Section, Customs (Prev.), HQ, Jamnagar seized consignments of
Wall paper and similar wall covering consisting of paper coated
or covered ... face side, Wall paper grained embossed
coloured falling under CTH 48142000 lying at Container Freight
Station of M/s. Contrans Logistics Pvt. Ltd. Pipavav
earth filling works, under ground sump
repairing, drainage and cable works, wall paper fixing, dust
opening, carpentry, plumbing works, false ceiling repair,
seat repair, pest ... assessee has incurred expenditure in fixing
aluminum panel, scrambling, change of wall papers and also
4 ITA Nos.250 to 252/2010
M/s Chaya
Tripura Sales Tax Act, 1976
TRIPURA
India
Tripura Sales Tax Act, 1976
Act 11 of
printing and writing paper (other than poster paper);
(2) Paper board and all other kinds of paper (including paper or paper boards which have been ... paper or limitation leatherette paper or limitation plastic coated paper etc. Moreover the exemption under Notification No, 63/82 is applicable to paper and paper
finishing services such as glazing, plastering,
painting, floor and wall tiling, wall covering and wall papering,
wood and metal joinery and carpentry, fencing and railing ... residential
complex such as glazing , plastering, painting, floor and wall
tilling, wall covering and wall papering wood and metal joinery
and carpentry , fencing and railing
incurred on account of purchase of Air Conditioners, fitting
of AC, wall papers, curtains, sofa and runners etc. is also contrary ... living are to be installed. Air Conditioners, fitting of AC, wall papers,
curtains, sofa and runners etc. are all necessities required for making
