COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD

Appeals are disposed of

price charged by a dealer from the customer for the goods sold. Since a composite works contract involves supply of materials as well as supply of labour and services, the cost of establishment of the contractor would have to be apportioned between the part of the contract involving supply of materials and the part involving supply of labour and services

COMMISSIONER OF CENTRAL EXCISE vs. M/S NESTLE INDIA LTD

exempted. It is not in dispute that the said notifications applied in the facts of the instant case. 2. A show cause notice dated 23.9.2005 was issued by the Department stating that ordinarily Rule 8 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 would apply and that the tea being captively consumed and not sold

M/S. ESCORTS LTD. vs. COMMNR. OF CENTRAL EXCISE, FARIDABAD

The appeal is allowed accordingly

transferred any transmission assemblies to any other person. However, they have been supplying the transmission assembly to their own units at Nagpur and Rudhrapur for manufacturing tractors. (b) It is submitted that this letter can at most lead to a conclusion that the transmission assembly made by M & M is marketable. 50. The show cause notice has placed reliance

M/S. STEEL AUTHORITY OF INDIA LTD. (UNIT BHILAI STEEL PLANT) ISPAT BHAWAN . THROUGH ITS SR. MANAGER (F AND A) vs. COMMISSIONER OF CENTRAL EXCISE RAIPUR

transferred to various Branch Sales Offices from where they are sold to the customers. The sales either from the factory or from the BSOs are in terms of purchase Civil Appeal No. 2150 of 2012 & Ors. Page 3 of 29 Page 4 JUDGMENT 4 orders received from the customers. The assessee sold the rails to the Indian Railways in terms

WIPRO LTD. vs. ASST. COLLECTOR OF CUSTOMS

The appeals are allowed in the aforesaid terms with no order as to

Exemption from, Customs Duties”. It contains the provisions from Section 12 to Section 28BA. Section 12 which talks of “dutiable goods”, provides that duties of customs shall be levied at such rates as may be specified under the Customs Tariff Act, 1975, or any other law for the time being in force, on goods imported into, or exported from, India

M/S IVRCL. INFRASTRUCTURE & PROJECTS LTD vs. COMMNR. OF CUSTOMS, CHENNAI

The appeal is dismissed with

Transfer Contract, M/s. Lintec supplied the drum assembly and the components for the manufacture of the plant by M/s. Marshall. No separate agreement had been entered either by the principal or the local representatives with the importer M/s. IVRCL. I find that the principal and the local representative of the supplier as per their discussion and communications with the importer

M/S. COAL HANDLERS PVT. LTD. vs. COMMNR. OF CENTRAL EXCISE, KOLKATA

The appeals are allowed and

exemption was available. The relevant paras of the impugned order containing the aforesaid discussion are as under: “5) The appellants have agreed that the issue involved stands decided in the case of Prabhat Zarda Factory (India) Ltd. (Supra). The Tribunal under the said judgment has observed that as per definition of clearing and forwarding agent, he is a person