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...Antifriction Bearings Corporation Limited v. State of Maharashtra, reported in AIR 1999 Bom 37.26. In the light of the factual and...allow the Applicant herein to take control and custody of the Fixed Deposit of Rs. 50,00,000/- (Rupees Fifty Lakhs Only) being the asset of Annamalai Foods Private Limited, the Corporate Debtor herein...management) of Corporate Debtor viz. Annamalai Foods Private Limited had withdrawn the Fixed Deposit that was maintained with Kotak Mahindra Bank and had created a new deposit for the said sum of Rs...

...size for their tractors and tractor engines from M/s NTN Corporation, Osaka, Japan. This 33-year-old relationship was snapped in 1988 when the appellant started utilising bearings manufactured for them...Ruma Pal, J.— M/s Eicher Tractors Ltd., the appellant before us, manufactures tractors and tractor engines in India. From 1955 the appellant imported bearings of a specific...in India by M/s HMT Ltd. The Japanese vendor was left with a stock of the bearings which had been manufactured by it for the appellant anticipating the appellant's continued custom. Not finding any...

...patents covering improvements made in the gear box in question; article 9 is the secrecy clause; article 10 provides that the agreement would be for a period of eight years, renewable for another two years...limited period of the technical knowledge of the foreign company, with the right to use the patents and trade marks of that company, the Supreme Court was of the view that the assessee acquired, under the...limited period. By making that technical knowledge available, the foreign company did not part with any asset of its business, nor did the assessee acquire any asset or advantage of an enduring nature for...

...has specifically mentioned that bearings falling under Heading 84.83 consist of rings of antifriction metal or other metals (e.g. sintered metal or plastic). The guide bushes made by the appellants are...antifriction metal or other materials and they cannot be treated to be bearings. The guide bushes are exclusively used in the manufacture of power driven pumps in their factory. There is no mention of I.S.S.... Sintered Products v. CCE, NagpurClassification - Sintered bushes of Iron and Copper are not plain shaft bearings as the same do not have antifriction...

...Kuldip Singh, J.— M/s Padia Sales Corporation, Delhi, (‘The Corporation’) imported a consignment of seventy-five pieces of bearings called “GPZ Brand roller bearings No. 10777...confiscated the bearings under Section III (d) read with Section III (m) of the Act. The Corporation was, however, given an option to redeem the goods on payment of Rs 10,00,000. The appeal filed by.../670” from USSR and declared the total CIF value as Rs 7,51,030 at the rate Rs 50,000 per bearing. The Corporation further sought the clearance of the consignment under Open General Licence (OGL) in...

...Company has been changed from “The Antifriction Bearings Corporation Limited” to “ABC Bearings Limited” as name of the company has been changed by taking first letter from old name only. There was no...executed without any consideration.23. It was submitted that the name of the petitioner-Company was changed from “The Antifriction Bearings Corporation Limited” to “ABC Bearings Limited..., which states that “Resolved that the name of the Company be changed from the “Antifriction Bearings Corporation” Limited to “ABC bearings Limited”. Reference was also made fresh Certificate of...

...the import from Bulgaria of 'Non-Restricted Types of Ball Bearings of an approximate value of Rs. 2,00,000/-. A letter of authority was endorsed by the State Trading Corporation of India Ltd. in favor...1. The challenge in this writ petition is to the orders of the Government of India by which confiscation of the Ball Bearings imported by the Petitioners had been ordered though, in lieu...of confiscation, option was given to the petitioners to clear the goods on Payment of fine of Rs. 50.000/-. 2. The State Trading Corporation of India Ltd. had obtained a license for...

...facts and circumstances of this case we consider that the view taken by the adjudicating Collector of Central Excise was not correct. As a result the appeal filed by M/s. Antifriction Bearings Corporation Limited is allowed.10. Ordered accordingly....[Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Antifriction Bearing Corporation Ltd., Lonava, Pune, the matter relates to the interpretation of...Rule 173H of the Central Excise Rules, 1944 (hereinafter referred to the said Rules). The appellants were engaged in the manufacture of rolling bearings falling under erstwhile...

...[Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Antifriction Bearings Corpn. Ltd., the matter relates to the duty liability on the waste and scrap...arisen during the course of manufacture of roller bearings from the inputs seamless rings. The appellants received duty paid seamless rings and availed Modvat credit. When the seamless rings were processed...to manufacture roller bearings, certain waste and scrap was generated. The Revenue had taken a view that as the Modvat credit had already been taken in respect of the inputs seamless rings, no...

...the import from Bulgaria of 'Non-Restricted Types of Ball Bearings' of an approximate value of Rs. 2,00,000/-. A letter of authority was endorsed by the State Trading Corporation of India Ltd. in favor...1. The challenge in this writ petition is to the orders of the Government of India by which confiscation of the Ball Bearings imported by the petitioners had been ordered though, in lieu...of confiscation, option was given to the petitioners to clear the goods on payment of fine of Rs. 50,000/-. 2. The State Trading Corporation of India Ltd. had obtained a license for...

...bearings recovered from the premises of M/s. Associated Bearings Corporation, were confiscated and the Commissioner of Customs gave an option to redeemed the same on payment of redemption fine of Rs. One...lakh. The appellants also challenged the personal penalties imposed on S/Shri B.D. Lakhotia and R.K. Lakhotia, partners of M/s. Associated Bearing Corporation.2. Brief...facts of the case are that in pursuance to an information, the business premises of M/s. Associated Bearing Corporation were searched and 1173 pcs. of ball bearing of foreign origin were recovered...

...in the country, the other two concerns being Antifriction Bearings and the Associated Bearings, the next one to the company being Shriram Bearings.6. Two questions are...prior to January 1, 1974”.5. The company is manufacturing high precision ball and roller bearings in collaboration with a West German company. It has its plant in...the district of Baroda with a manufacturing capacity of 24 lakh pieces of bearings per annum upto 1973 and 28.82 lakh pieces per annum from 1974. The company was incorporated in April 1962 and went...

...classified the goods manufactured by the appellant under 8483 of CETA as Plain Shaft bearings.2. The appellants contention is that the Radial inserts, End inserts, Wobble...question are not plain shaft bearings Mcnally Bharat Engineering Co. Ltd. [ (Tr.)] relied upon and that the goods in question are classifiable under 84.55 as parts of rolling mills and rolls thereof...[Order per : Moheb Ali M., Member (T)]. - The appeal arose out of Commissioner (Appeals) order wherein the Commissioner confirmed the order of the lower authority who...

...such as bearings and winding wires in terms of Notification No.5/98-CE dated 2.6.98. The same exemption existed since 1984 under different Notifications and continues under successor notifications...etc and classification as Chapter 74 in the classification declarations suppressing the fact that they were bearings of CSH 8483. The Commissioner relied on the decision of the Tribunal in KSB Pumps Vs...CCE, Pune [2003 (154) ELT 480 (Tri-Mum)] to conclude that the impugned goods are plain shaft bearings. Appeal seeks to vacate the order impugned. 2. The ld. Counsel...

...[Order per : G.A. Brahma Deva, Member (J)]. - These are four appeals filed by M/s. Antifriction Bearings Corpn. Ltd. against the common Order-in-Appeal, dated 5-11-1984 of...the Collector (Appeals), Central Excise, Bombay involving a common issue and therefore, they are clubbed together and are being disposed of by this common order.2. When...the matter has come up for final hearing on 27-2-1996, the appellants remained absent in spite of the fact that today’s notice of hearing had been issued to them. Since the matter is old one, we have...

.... Shri S. Ganesh, learned Counsel for M/s. Deepak Insulated Cable Corporation Ltd. as well as for the intervener (M/s. Needle Roller Bearings Ltd.) submitted that no new material had been...bearings, the ultimate in antifriction load capacity is obtained in minimum space. However, the load capacity depends directly upon the hardness of the shaft and outer raceway.”(ix...-carrying capacity within a limited space. Amongst the advantages afforded by these cages is listed :“Can be employed as high precision bearings e.g. for machine tools, as it is...