Supreme Court Rulings
SC upholds CESTAT’s order, benefit under Notification No. 67/95–CE unavailable w.r.t. 'pallets' manufactured / assembled in assessee's factory and captively consumed; 'Pallets' in nature o
...View More Recovery proceedings cannot be initiated without issuance of show cause notice u/s 11A of Central Excise Act, even if provision inapplicable, it is fundamental that before taking any adverse action ag
...View More SC set asides CESTAT order, test reports based on samples (for determining ash content of coking coal) not reliable if samples drawn against procedure prescribed in law, finds entire chemical analysis
...View More SC allows Revenue appeal, quashes CESTAT order classifying ‘Guar Dal Powder’ under Chapter Heading 11.01 as a product of milling industry, dutiable at Nil rate; Notes opposing views of CES
...View More SC sets aside CESTAT order, classifies LCDs imported for use in electricity supply meters under Chapter Heading 9013 as “Liquid Crystal Devices not constituting articles provided for more specif
...View More SC quashes CESTAT order, sterilization of disposable syringes and needles used for medical purposes, does not constitute ‘manufacture’ u/s 2(f) of Central Excise Act; Perusing various judi
...View More SC upholds majority view of CESTAT, denies excise duty exemption on ‘D.C. Defibrillators’ (classifiable under CETH 9018) meant to deliver electrical shock through paddles during cardiac em
...View More Principle of ‘unjust enrichment’ inapplicable to refund of amount deposited as condition of release of confiscated goods i.e. ethyl alcohol; Deposit made pursuant to interim order of Bomba
...View More SC quashes Kolkata CESTAT order, supervising and liaisoning with Coal Collieries and Railways to ensure timely delivery to principal cement manufacturer, not taxable as “Clearing & Forwardin
...View More SC rules on applicability of Sec 14 of Limitation Act to appeal proceedings under Customs Act, reiterates that though Limitation Act applies only to ‘Courts’ and not ‘quasi-judicial
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