Supreme Court Rulings
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
...View More SC upholds Bombay HC order, Revenue not abstained from proceeding against partner in respect of dues payable by partnership firm despite settlement with State Govt, absent specific provision in Bombay
...View More SC upholds excisability of ‘Transmission Assembly’, an intermediate product arising during manufacture of exempt goods, viz. Tractors below 1800 CC, pre-June 1998, however, sets aside dema
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