REGENT COMPUTRONICS PVT. LTD.

Bijay Kumar Poddar Appellant

V/S

UNION OF INDIA Respondents

Referred Judgements :-

PORRITTS AND SPENCER (ASIA) LTD. V/S. STATE OF HARYANA [REFERRED]
DELHI CLOTH AND GENERAL MILLS COMPANY LIMITED VS. STATE OF RAJASTHAN [REFERRED]
COMMISSIONER OF SALES TAX U P VS. MACNEILL AND BARRY LTD [REFERRED]
ATUL GLASS INDUSTRIES PRIVATE LIMITED HINDUSTAN SAFETY GLASS WORKS LIMITED VS. COLLECTOR OF CENTRAL EXCISE:UNION OF INDIA [REFERRED]
NAT STEEL EQUIPMENT PVT LIMITED VS. COLLECTOR OF CENTRAL EXCLSE [REFERRED]
COLLECTOR OF CENTRAL EXCISE BOMBAY 1 VS. PARLE EXPORTS PRIVATE LIMITED [REFERRED]
ROLLATAINERS LIMITED VS. UNION OF INDIA [REFERRED]
COLLECTOR OF CENTRAL EXCISE SHILLONG VS. WOOD CRAFT PRODUCTS LIMITED [REFERRED]
METAGRAPHS PVT LIMITED VS. COLLECTOR OF CENTRAL EXCISE BOMBAY [REFERRED]
COLLECTOR OF CUSTOMS BOMBAY VS. HANDICRAFT EXPORTS [REFERRED]
STATE OF ORISSA VS. GESTETNER DUPLICATORS P LTD [REFERRED]
T I MILLER LIMITED VS. UNION OF INDIA [REFERRED]

JUDGEMENT

(1.) By this petition the petitioner prayed that respondents be directed to make assessment under sub- heading 58.07 and release the goods in question.

(2.) The petitioner carries on inter alia , a business in dealing with labels, badges and some other articles of textile materials for export and import. No licence is required for import of labels/badges and similar articles of textile materials.

(3.) In the course of his business petitioner imported from M/s. Golden State Industrial Co. Ltd. Taiwan 550 cartoons containing 26488 reels of 250 yards each of textile fabrics which are known as labels/badges in the business trade of the assessee's business.

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BIJAY KUMAR PODDAR Vs. UNION OF INDIA

Referred Judgements :-

JUDGEMENT

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