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

138 B of the Customs Act to accept his statement. It was also argued by Shri Radhakrishnan that as the importer in the present case was required to furnish a declaration disclosing full and accurate details relating to the value of imported goods, he should in the first place have disclosed the entire LTAPSA agreement to the customs authorities which

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

Section 2(f) of the Central Excise Act, there is no mention of the test of integral or inextricable process and found that the wrong test had been applied to arrive at the wrong result. 5. The CESTAT in turn set aside the order of the Commissioner of Central Excise (Appeals) observing: “An Article with distinct brand name and separate