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certificate of registration
were the following :(i) Locomotives and motor-vehicles;
(ii) Accessories and spare parts for motor-vehicles ... Medical supplies;
(v) Stationery;
(vi) Tyres and tubes for motor-vehicles; and
(vii) Cane baskets.
3. The High Court
Supreme Court of India
aforesaid goods
were manufactured by the appellant company for motor-vehicles according
to "customers specifications, as per required size, length ... which it goes
through at the end of the motor-vehicle manufacturer before the product
can be used as part
Customs, Excise and Gold Tribunal - Mumbai
Sabha Debates
GOVERNMENT BILLS: Further Discussion On The Motor-Vehicles ... on 26 July, 2000
Title : Further discussion on the Motor
Lok Sabha Debates
place to another place. It is covered under motor-vehicle.
12. Hospital Equipment - It is used as hospital equipments ... registration issued to the assessee:-
(i) Locomotives and motor-vehicles, (ii) accessories and spare parts
for motor-vehicles and locomotives
Allahabad High Court
part of the tax in respect of any motor-vehicle or
class of motor-vehicles, and may in the like ... manner exclude any
motor-vehicle or class of motor-vehicles from the operation of this
Act.
(2) Whoever becomes liable
Punjab-Haryana High Court
briefly this. A customer desirous of purchasing
a motor-vehicle, but unable to pay the price to the dealer,
agrees ... addressed to the Motor Vehicles Authorities intimating that
the motor-vehicle "is the subject of hire. purchase
agreement between
Supreme Court of India
them are used in the
pistons meant for motor-vehicles while others are used in various other
types of machinery ... that
all kinds of circles which were used in motor-vehicle parts were
excisable under item
Delhi High Court
follows:--
"A customer desirous of purchasing a motor-vehicle, but unable to
pay the price to the dealer, agrees ... stated amount on the security of the motor-vehicle; (2) a
"sale letter" reciting that the customer
Calcutta High Court
Indian Penal Code and Section 2 of the Bombay Motor-Vehicles Act 1904.
5. The last named Act is described ... regulate the use of
motor-vehicles in the Bombay Presidency " and the preamble recites that
" it is expedient to regulate
Bombay High Court
goods were specifically designed
for use as motor-vehicle accessories. He, accordingly classified the
products under Tariff Item ... Item 30 instead of 68 (as
part of the motor-vehicle). Both the aforesaid judgments of the
Tribunal have distinguished
Customs, Excise and Gold Tribunal - Delhi
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