That being so, it was held that no new and distinct commodity has come into existence consequent to the process undertaken. The Notification consciously and deliberately treats a complete or finished air-conditioner as a dutiable entity under serial no. 166 (Tribunal), the facts were that used transformer oil, which by applying processes for removal of impurities therefrom, is again made usable as transformer oil. Regard being had to the notification, which we have already spelt out in the context of notification, it can safely be stated that the accessories and parts including kits, compressors and the finished or complete air-conditioners having treated separately under different serial numbers and the notification intended to maintain the said distinction between a completed and a finished produce and the kits and compressors which can be assembled and installed in a car to function as a car air- conditioner after necessary efforts and working including gas charging.

This is the intention of the notification. 547 of his subjects but to acquisition of territories belonging to another sovereign. That was a- case in which four named individuals- were charged with having committed criminal conspiracy, but three were acquitted of the charge. 3, but kit of the same air-conditioner is not treated at par and similar to a complete or finished air-conditioner dutiable under serial no. The air-conditioners parts and the accessories including air-conditioner kits are dutiable under serial no.

Nisha Bagchi, learned counsel appearing for the department would contend that in view of the express language employed in Explanation (2) which excludes car air-conditioning kit which contain automotive gas compressor with or without magnetic clutch from the purview of item no. This case is instructive in that it is clear that transformer oil, in its used stage, could not be used owing to the impurities therein. 8 and the compressor itself would be dutiable separately under serial no.

Bai Rajbai (1), Vajesingji Joravar Singhji and Others v. 8 and the said car air-conditioning kit which continues to be meant for providing air-conditioning in cars would revert to item no. The compressor, however, is liable to duty as per the rates specified in serial no. 5, if it relates to a window, split or packaged air-conditioner. Now, the status of the residents of the territories which are thus acquired is that until acquisition is completed as aforesaid they are the subjects of the ex-sovereign of those territories and thereafter they become the subjects of the new sovereign.

The test for determining whether manufacture can be said to have taken place is whether the commodity which is subjected to the process of manufacture can no longer be regarded as the original commodity but is recognized by the trade as a new and distinct commodity. 3, which has been expressly held to cover car air-conditioning kits. Both before and after the said processes, transformer oil remained as transformer oil. In case the direct berthing facilities provided for captive cargo (ship size calling at jetty of 10,000 DWT and above) an amount of Rs.

It is urged by her that the interpretation placed by the two-Judge Bench causes violence to the plain and unequivocal language expressed in the Explanation (2) to the Notification. 8 of the Notification, the entire kit would stand excluded from the scope of item no. 120-A,Indian Penal Code, two or more persons must be partners to such an agreement and one person alone can never be held guilty of criminal conspiracy for the simple reason that he cannot conspire with himself.

Any process of rendering such article usable would not be a manufacturing process, as there is no change in the essential character of the goods which remain as transformer oil which now becomes usable. The distinction between that case and the case under our consideration lies in this: in Topan Das's case it was not possible to find, after the acquittal of three persons out of the four charged, that there was any partner to the conspiracy whereas in the case before us the finding is that there were ten to thirteen persons who constituted the unlawful assembly with the necessary common object but the identity of four only has been established.

1 While the PNGRB (Determination of Network Tariff for City or Local Natural Gas Distribution Networks and Compression Charge for CNG) Regulations, 2008 were notified on 19th March 2008, for the purpose of ease in calculations, the applicable network tariff and compression charge for CNG determined by the Board shall be applicable from 1st April, 2008. 8 and after insertion of Explanation 2, the car air-conditioning kits without the compressor would be dutiable in serial no.

Car air-conditioning kits are dutiable under serial no. It is also well established that in the new set up these residents do not carry with them the rights which they possessed as subjects of the ex-sovereign, and that as subjects of the new sovereign, they have only such rights as are granted or recognized by him; vide Secretary of State for India v. To appreciate the said submission, it requires a careful scrutiny of the language used in the Notification.

That is a matter between independent sovereigns, and any dispute arising therefrom must be settled by recourse not to municipal law of either State but to diplomatic action, and that failing, to force. This Supreme Court India lawyers, dismissed the civil appeal from the aforesaid judgment. That is an act of State pure and simple, and that is its character until the process of acquisition is completed by conquest or cession. 00 Lakhs (Rupees Twenty Five Lakhs only) per annum will be charged as lease rent for waterfront and way leave facility compensation.

184 the definition of criminal conspiracy in s.