shape of goods which results from the nature of the goods themselves; or (b) the shape of goods which ... Explanation.- For the purposes of this section, the nature of goods or services in relation to which the trade mark

income comprised therein. Table S. No. Nature of goods Percentage (1) (2) (3) (i) Alcoholic liquor for human consumption (other ... such amount as income- tax. Table S. No. Nature of goods Percentage (i) Alcoholic liquor for human consumption (other than

used in the Rule is "in the nature of semi-finished goods". The words "in the nature ... semi-finished1 or in the nature of semi-finished goods, and (3) What is the true scope and ambit

citations". CASE LAWS 1) BURDEN TO PROVE SMUGGLED NATURE OF GOODS ON THE REVENUE WHEN THE GOODS ARE NOT NOTIFIED ... belief that goods are smuggled - smuggled nature of goods not proved by department - confiscation not sustainable - Section

Rule S7A that excluded capital goods from its purview. As a natural corollary of the same, it was contended that ... Rule 57A that excluded capital goods from its perview. As a natural corollary of the same, it was contended that

However, as Rule 56B uses the expression "excisable goods in the nature of semi-finished goods" it was contended that ... Nirlon's interpretation that flat yarn is excisable goods in the nature of semi-finished goods which can be removed

required to be answered by considering (i) the nature of the goods and the purpose and function of the goods ... appropriate test is what is the primary nature of the goods ; (iv) No case under the proviso to Section

citations : CASE-LAWS (1) BURDEN TO PROVE SMUGGLED NATURE OF GOODS ON THE REVENUE WHEN THE GOODS ARE NOT NOTIFIED ... belief that goods are smuggled - smuggled nature of goods not proved by department - confiscation not sustainable - Section

such amount as income-tax. __________________________________________________________________ Sl. No. Nature of goods Percentage __________________________________________________________________ (1) (2) (3) __________________________________________________________________ (i) Alcoholic liquor for human consumption ... income-tax on income comprised therein. __________________________________________________________________ Sl. No. Nature of goods Percentage __________________________________________________________________ (1) (2) (3) __________________________________________________________________ (i) Alcoholic liquor for human

from the sale price having regard to the nature of goods if established under an agreement or under terms ... from the sale price having regard to the nature of the goods, if established under agreements or under terms