Tungabhadra Industries Ltd. v. CTO

M/S. Servo-Med Industries Pvt. Ltd vs. Commnr. of Central Excise, Mumbai

The appeal is allowed and the impugned judgment is hereby set aside

…ce. This Court dismissed the civil appeal filed against the aforesaid judgment on 1.3.2005. 16. Examples of additions made to the article to preserve it or increase its shelf life are to be found in Tungabhadra Industries Ltd. v. CTO, (1961) 2 SCR 14 and M/s. Maruti Suzuki India Ltd. v. CCE, 2015 (318) E.L.T. 353 (S.C.). In the Tungabhadra case, it was held that hydrogenated oil continued to be groundnut oil despite there being an intermolecular change in the content of the substance of the oil due to hydrogenation. It was held that oil made from groundnut continued…

M/S. Servo-Med Industries Pvt. Ltd vs. Commnr. of Central Excise, Mumbai

The appeal is allowed and the impugned judgment is hereby set aside

…ce. This Court dismissed the civil appeal filed against the aforesaid judgment on 1.3.2005. 16. Examples of additions made to the article to preserve it or increase its shelf life are to be found in Tungabhadra Industries Ltd. v. CTO, (1961) 2 SCR 14 and M/s. Maruti Suzuki India Ltd. v. CCE, 2015 (318) E.L.T. 353 (S.C.). In the Tungabhadra case, it was held that hydrogenated oil continued to be groundnut oil despite there being an intermolecular change in the content of the substance of the oil due to hydrogenation. It was held that oil made from groundnut continued…

Commissioner of Income Tax vs. Agricultural Market Committee

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Commnr.of Central Excise, Chennai-II vs. M/S. Tarpaulin International

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.5341 OF 2005 Commissioner of Central Excise, Chennai-II Commissionerate ..……….Appellant Versus M/s. Tarpaulin International ..….…..Respondent WITH CIVIL APPEAL NOS.6624-6626 OF 2005 Commissioner of Central Excise, Chennai-II Commissionerate .……….Appellant Versus M/s. Tarpaulin International & Ors. .….…..Respondents WITH CIVIL APPEAL NOS.7563-7564 OF 2005 Commissione…