TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Push-button telephones not 'Capital goods' under Notification No. 123/81. Appellate Tribunal CEGAT decision.</h1> <h3>BPL SYSTEMS AND PROJECT LTD. Versus COLLECTOR OF C. EX., COCHIN</h3> BPL SYSTEMS AND PROJECT LTD. Versus COLLECTOR OF C. EX., COCHIN - 1999 (109) E.L.T. 511 (Tribunal) The Appellate Tribunal CEGAT, New Delhi considered whether push button telephone instruments were 'Capital goods' under Notification No. 123/81. The tribunal held that telephone instruments do not directly or indirectly participate in the manufacturing process and are not considered capital goods. The appeal was dismissed.
TaxTMI 
TaxTMI 
