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...appeal, the Commissioner (Appeals) has confirmed the classification determined by the Assistant Commissioner in Heading 68.13 of the Customs Tariff as friction materials and articles thereof not imported...[Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the classification of parts of friction disc which are of electronic magnetic...clutches and brakes imported by the appellant. It is not in dispute that the friction disc is made out of composite of synthetic rubber, carbon and mineral fibre etc. In the order impugned in this...
...has been pointed out that there is not much difference between “mounted” and “moulded”. What is assessable under Tariff Heading 6808.10 is friction materials and articles thereof. It covers, sheets...on both sides. We find sufficient force in the reasoning of the lower authority. From a perusal of the Tariff sub-heading 6806.10 we observe that friction materials and articles thereof (e.g. sheets...function of the brake block which is the article under consideration is the same as that of brake lining falling under Tariff Heading 6808.10. The friction material in the present case is moulded along...
...the view that the subject imports were friction materials, classifiable under CTH 6813 8900 and therefore, a Show Cause Notice dated 30.11.2018 was issued proposing to deny the benefit of aforesaid...friction material and is ready to be bonded to a metal plate and the lab report also clearly established that the imported item is a combination of mostly mineral materials. Therefore, it was contended...that these materials are correctly classifiable under heading CTH 6813 8900 as friction materials and consequently are not eligible for the benefit of the above-mentioned exemption Notifications...
...decisions of the Tribunal :(1) Navinon Ltd. v. CCE, Mumbai-VI, reported in (Tri.-Mumbai).(2) CCE, Chennai-III v. Veleo Friction Materials...
.... Same view was taken by the Bombay High Court in CIT v. Asbsestos, Magnesia & Friction Materials Ltd. (1977) 106 ITR 286...
.... Applied Materials, Inc., USA. The appellants availed service tax paid on input services as CENVAT credit and since they cannot utilize the same for payment of tax on output service which are...
...in the manufacture of moulded clutch facings, after treatment and chemical processing. Before treatment and chemical processing, these rings broke on slight impact and could not withstand friction...manufacturer of brake linings and clutch facings would be interested in buying the asbestos rings and asbestos fabrics as his starting materials, if he does not have the resources to start from stage one...
...namely M/s. Valeo Friction Materials India Pvt. Ltd., are a joint venture company registered in India, consisting of M/s. Valeo France (a French Company) and M/s. Anand Pvt. Ltd. (an Indian Company...). This joint venture company, which was set up for manufacture, in India, of friction materials for clutch systems for motor vehicles, entered into a ‘Technology Licence Agreement’ with the French...
...namely M/s. Valeo Friction Materials India Pvt. Ltd., are a joint venture company registered in India, consisting of M/s. Valeo France (a French Company) and M/s. Anand Pvt. Ltd. (an Indian Company...). This joint venture company, which was set up for manufacture, in India, of friction materials for clutch systems for motor vehicles, entered into a ‘Technology Licence Agreement’ with the French...
..., 735 F.2d 986, 990 (6 Cir. 1984). See also, e.g, In re De Lorean Motors Co., supra; Friendship Materials Inc. v. Michigan Brick, Inc., 679 F.2d 100, 102 (6 Cir...1261 F.2d 759 Frisch's Restaurant, Inc v. Shoney's Inc, enunciated certain considerations which the Courts may bear in mind while deciding the plea of injunction in cases of trademark...(6 Cir. 1985); USACO Coal Co. v. Carbomin Energy, Inc., 689 F.2d 94 (6 Cir. 1982); Mobil Corp. v. Marathon Oil Co., 669 F.2d 366...
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...the Delhi High Court in the case of Marriott International Inc. v. Ansal Hotels Ltd. AIR 2000 Del 377 He also took us through an unreported...anomaly or which leads to inconsistency or uncertainty and friction in the system which the statute purports to regulate has to be rejected and preference should be given to that construction which avoids...system which the statute purports to be regulating and that alternative is to be rejected which will introduce uncertainty, friction or confusion into the working of the system...
...Tariff Heading 6806 which covers friction materials and articles thereof. He also pleaded that the appellants were not guilty of any suppression. He pleaded that the learned lower authority while...cellulose, whether or not combined with textile or other materialsIt is seen that friction material covered under Heading 68.06 has to be such that.it is not, mounted but has to...Heading 6806, control linkage system falls under Heading 84.31. The .tariff entry 68.06 is reproduced below for convenience of reference.68.06 Friction material and articles thereof (for...
...friction materials to clutch assembly. The assessee was incorporated in 1939 under the laws of Japan and is a tax resident of Japan under Article 4 of the Double Taxation Avoidance Agreements between India...
...v. Friction Materials reported in (Tribunal) = 1996 (15) RLT 409, wherein it has been held that Rivets bought out from the market and supplied along with own manufactured...
...could also be caused if the deceased had dashed against a hard substance and the injury on the neck could be caused by the friction of the nylon rope.5. After considering...the evidences adduced in the case and other materials on record the learned Sessions Judge held that the case was not properly investigated by police officer in charge and there were lapses on the part...substance and the abrasion noted on the neck of the deceased could be caused by a friction from a nylon rope which was a rough substance, such injuries were ante-mortem in nature it was not likely that the...
...v. Friction Materials reported in (Tribunal), wherein it has been held that Rivets bought out from the market and supplied along with own manufactured clutch facing and brake lining, though...
...friction materials to clutch assembly. The assessee was incorporated in 1939 under the laws of Japan and is a tax resident of Japan under Article 4 of the Double Taxation Avoidance Agreements between India...
...., CIT v. Asbestos, Magnesia & Friction Materials Ltd., [1977] 106 ITR 286 and CIT v. Kopran Chemical Co. ...private limited company. 49% of its shares were held by Sawyer's Inc., U.S.A, and the remaining shares were held by Shri Patel and his friends. On 28th March, 1961, the company fulfilled the conditions of...still concerned with M/s. Patel India (Private) Ltd. as a director and as such he was looking after the purchases from foreign countries of photographic goods and cine raw materials. It was found by...
...friction between. District Magistrates and Judges. I think the practice to be followed in these matters should be for the Magistrate, if no considers there has been a miscarriage of justice, to communicate...Prosecutor will be able to communicate with the Judge whose decision is impeached, and thus at first hand be in a position to lay before us all the materials which are ordinarily required by us before dealing with revision cases of this char...