Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (7) TMI 384 - CALCUTTA HIGH COURT

2015 (7) TMI 384 - CALCUTTA HIGH COURT - 2015 (322) E.L.T. 43 (Cal.) - Classification - Whether on the facts and circumstances of the case, the Hon’ble Tribunal is right in deciding that the "SERVO STEEROL C- 6" is a lubricating oil and not a ‘Rolling Mill Oil (Specially Oil)’ without considering all the documents and literature produced before the Learned Tribunal and thus the finding of the Learned Tribunal is perverse - Held that:- Exemption is available for lubricating preparations. Mr.Bhara .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

view - Decided against Revenue. - GA No. 330 of 2015, CEXA No. 1 of 2015 - Dated:- 5-6-2015 - Girish Chandra Gupta And Arindam Sinha,JJ. For the Appellants : Mr R Bharadwaj & Mr K K Maiti, Advs. For the Respondent : Dr Samir Chakraborty & Mr Abhijit Biswas, Advs. ORDER The Court : The subject matter of challenge in the appeal is a judgment and order dated 6th January, 2014 by which the appeal of the assessee was allowed. The Revenue has come up in appeal. The question formulated by the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

for lubricating preparations. Mr.Bharadwaj, learned Advocate, appearing for the appellant/revenue submitted that the learned Tribunal did not consider the literature of the manufacturer itself which defines the properties of the product as follows; "Servosteerol C6 is premium quality emulsifying oil, recommended for cold rolling of mild steels and medium carbon steels. It has balanced emulsion stability and excellent cooling and friction reducing properties. Its emulsion gives longer roll l .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version