On the other hand, the respondent-Revenue has taken the position that it is a specie of best advocate in Chandigarh duplicating machine and falls under the sub- heading 8472. The earliest admission that the property belonged to the Devasthan and that there was no private ownership is to be found in the Tahanama (Ex. , held that from the complaint made by the complainant it was not clear that any payment was made to Khalilur Rahman. It is only legal services an intermediary who finally fails to comply with the directions issued who is punishable under sub-section (3) of Section 69A.
the originator is identified he is also to legal services in Chandigarh be heard before a blocking order is passed. 121) of the year 1774. 3-8-0 for each plot had to be paid. Other printing machine or Other respectively. That is the precise reason behind the present lis between the parties From the aforesaid, one thing is clear. Therefore, what needs to be examined is as to whether the Risograph machine would belong to the family of ‘printing machinery’ or it belongs to the clan of ‘duplicating machine’.
In a case like this, the first query of the Court was as to whether in the case of Pioneer International any appeal was preferred. 80 was realised from the complainant for forbearing from seizing of the paddy by the accused Khalilur Rahman, being helped and abetted by the accused Faguna Kanta Nath. The attempt on the part of the appellant to demonstrate that it does printing job and is improperly referred to as a duplicating machine has not cut any ice with the Tribunal which has chosen to follow its own decision in the case of Pioneer International.
20 – Addressing machines and address plate 65% embossing machines 8472. 350 and an annual rent of Rs. 10 – Duplicating machines 65% 8472. It is also clear from an examination of Rule 8 that it is not merely the intermediary who may be heard. Both the parties are trying to fit it in the respective residual clauses viz. Answer given was in the negative, which means that the correctness of the order of the best Chandigarh lawyers Tribunal in Pioneer International was not tested in this Court.
This Tahanama was entered into by the sons of Timmayya Maharaj in the presence of 783 Panchas long before the present dispute arose. 43, the duty is to be calculated at the Chandigarh advocates rate of 25% ad valorem. Collector of Customs, Kandla[1]. The Tribunal, while holding that it is to be classified as an office machine having duplicating function, has relied upon its earlier judgment in the case of Pioneer International v.
Right from the Order-in-Original passed by the Adjudicating Authority, Commissioner of Customs (Appeals) to the Customs Excise and Service Tax Appellate Tribunal (CESTAT), the view taken is in favour of the Revenue thereby holding the Risograph machine to be best lawyer in Chandigarh the nature of a duplicating machine, which does not qualify to be a printing machine at all. The Special Judge found:- “I am fully convinced that a sum of Rs. According to the complainant it was Khalilur Rahman who tore out a page from his note book and handed over the same to the complainant and also lent him his fountain pen and after the pronote was executed both the pen and the pronote were handed over to Khalilur Rahman.
The Rules further provide for a hearing before the Committee set up – which Committee then looks into whether or not it is necessary to block such information. ” 4 He therefore convicted Khalilur Rahman under s. It is only when the Committee finds that there is such a necessity that a blocking order is made. In 1909, for the purpose of residential accommodation, plots of land were given on lease by the Government to the appellants and others for which a premium of Rs. 50, namely, ‘other printing machinery’.
-It is stated legal service in Chandigarh there that ” Shrimant Pant Pradhan and other Sardars of (both) Nizam and Deccan (States) have granted in Inam villages for the purposes of Seva (worship) of Shri (deity). Risograph machine does not fit in any of the specific descriptions contained either in sub-heading 84. 59/94-CUS dated March 01, 1994, which includes Chapter Heading 84. 161, Indian Penal Code, but acquitted him of an offence under s.
Above all, it is only after these procedural safeguards are met that blocking orders are made and in case there is a certified copy of a court order, only then can such blocking order also be made. 90 – Other 65% As per the appellant-assessee, Risograph machine is a printing machine which should be covered by sub-heading 8443. ” It *as again stated that the Shri’s temple which was newly built on the banks of the river Ganga (Godavari) belonged to Shri’s Sansthan and nobody had a share therein.
Though under both the sub-headings the import duty is 65%, however, insofar as printing machinery is concerned, by virtue of Notification No. 5(2) of the Prevention of Corruption Act, 1947, and convicted the appellant lawyers for abetment of that offence. 30 – Machines for sorting or folding mail or 65% for inserting mail in envelopes or bands, machines for opening, closing or sealing mail and machines for affixing or cancelling postage stamps 8472.
72 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-counting or wrapping machines, pencil-sharpening machines, perforating or stapling machines) 8472.