Central Excise Act, 1944, Section 4 -- Packing charges - Assessment value - Motorcycles - Cost of packing charges whether to be included in the assessable value - Packing which is given by appellant-company to their motorcycles is necessary for putting excisable article in condition in which it is generally sold in wholesale market at factory gate and, therefore, such cost..........
Insurance policy -- Insurance claim - Repudiation - Spices - Raw material - Packaging material - Plain reading of the conditions contained in the policy clearly indicates that packaging material as such is not covered by the policy - Packing material which is used to package the manufactured items cannot be categorized as raw material required for the manufacturing of the..........
Insurance policy -- Insurance claim - Repudiation - Spices - Raw material - Packaging material - Plain reading of the conditions contained in the policy clearly indicates that packaging material as such is not covered by the policy - Packing material which is used to package the manufactured items cannot be categorized as raw material required for the manufacturing of the..........
Insurance policy -- Insurance claim - Repudiation - Spices - Raw material - Packaging material - Plain reading of the conditions contained in the policy clearly indicates that packaging material as such is not covered by the policy - Packing material which is used to package the manufactured items cannot be categorized as raw material required for the manufacturing of the..........
Insecticides Act, 1968, Section 3(k)(i), 17, 18, 29, 30(3) -- Insecticide Rules, 1971, R.27(5), Criminal Procedure Code, 1973, S.482 - Quashing of complaint - Sample of insecticide drawn from dealer found misbranded - Evidence that sample was taken from original packing made by manufacturer and dealer merely selling in the same packing as supplied by manufacturer - Held,..........
Narcotic Drugs and Psychotropic Substances Act, 1985, Section 8, 20(c), 20(b)(ii)(a) -- Seizure of contraband substances (chars) weighing one kg. - Weight of one kg. taken by prosecution included weight of packing material - Thus the net weight of contraband was less than one kg. - Held, recovery falls between small and commercial quantity - Conviction of accused modified..........
Central Excise Act, 1944, Section 4 -- Primary packing and secondary packing - Primary packing is included in the value of the goods - Cost of additional or secondary packing not included in the value...........
Insecticides Act, 1968, Section 30(3) -- Insecticide - Sample found misbranded - Petitioners dealer and distributors - Nothing on record that insecticide not properly stored by the petitioner - Petitioner selling insecticide in sealed container in the original form as obtained from manufacturer - Sample also drawn from original packing - Held, petitioners not liable and..........
Insecticides Act, 1968, Section 30(3) -- Sample of insecticide - Petitioners are the dealer and salesman and they are not the manufacturers of the insecticide - They were selling insecticide from the sealed container in original formation as obtained from the manufacturers - Samples were also drawn from original packing - Complaint quashed - Held, benefit of Section 30(3)..........
Electricity bill -- Over hauling of account - Meter burnt - Mentioned in the Meter Change Report by the official who implemented the same 'Meter totally burnt, Reading not visible' - No noting/mentioning regarding the packing the defective meter in a sealed card board box and sealed by the concerned officer and also by the consumer or his representative - Appellant not..........
