M/S GMR ENERGY LTD. vs. COMMR.OF CUSTOMS,BANGALORE

property of GE. Removed assemblies are to be in a repairable condition.” 15. From this document what becomes clear is that the prices stated in the invoices accompanying the bills of entry in the present case are list unit prices or catalogue prices. By no stretch of imagination can they said to be prices after re-exported items’ value

COMMR. OF CENTRAL EXCISE, BHAVNAGAR vs. M/S GUJARAT MARITIME BOARD,JAFRABAD

House, Ballard Estate, Mumbai – 21, hereinafter referred to as the “LICENSEE’ (which expression shall unless it be repugnant to the 11 Page 12 JUDGMENT context or meaning thereof mean and include its successors and assigns) of the other part; WHEREAS the Licensee approached the Board for permission for construction and use of a Captive Jetty at Port Pipavav

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

properties), The State of Madras v. Swasthik Tobacco Factory (raw tobacco manufactured into chewing tobacco) and Ganesh Trading Co. Karnal v. State of Haryana and Anr., (paddy dehusked into rice). On the other side, cases where this Court has held that although the original commodity has under gone a degree of processing it has not lost its original identity include