Supreme Court Rulings
SC dismisses Revenue appeal, upholds CESTAT order quashing excise duty demand on manufacture of medicaments on job-work / loan licensee basis, in terms of Drugs and Cosmetics Act; Term ‘manufact
...View More SC reverses HC findings, 'fabrication' not synonymous to 'installation', water chilling plant fabricated as per customers works orders taxable at composition rate of 5%, as applicable to “fabric
...View More SC reverses Bombay HC order, sets aside duty demand u/s 125(2) of Customs Act as show cause notice u/s 124 limited to confiscation of goods and imposition of penalty for breach of Notification No. 64/
...View More SC denies excise duty refund to purchaser of ‘naphtha’ since application filed beyond 6 months’ limitation prescribed u/s 11B of Central Excise Act, despite agreeing that duty was pa
...View More SC dismisses Revenue appeals as devoid of merit, sale of 10% of manufacturing capacity by assessee to its Holding Company does not attract proviso (iii) to Sec 4(1)(a) of Central Excise Act, as it sto
...View More SC sets aside CEGAT order partly, denies SSI exemption under Notification No. 1/93-CE on manufacture of goods with brand name of TISCO Ltd; Rejects assessee’s contention that absent affixation o
...View More SC upholds valuation of captively consumed yarn basis value of comparable goods sold in market, but allows adjustment of costs incurred towards such sale, in terms of Rule 6(b) of Central Excise (Valu
...View More SC dismisses Revenue appeals, cost of packing cartons used for transportation not includible in assessable value of final products; Evaluates test laid down in Hindustan Safety Glass Works Ltd, viz. w
...View More SC grants respite to car manufacturer, quashes differential duty demand on bumpers, grills and other spares cleared from factory after subjecting them to a process of anti-rust coating; Rejects Revenu
...View More SC upholds classification of “Ujala Supreme” (fabric whitener) and “Ujala Stiff and Shine” (liquid fabric stiffener) as ‘Acid Violet Paste’ (AVP) and ‘Poly Vi
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