- HC : Notification prescribing recovery of Clean-Environment-Cess in lieu of Statutory Procedure intra-vires; Upholds validity
- Tribunal : PepsiCo’s ‘Nimbooz’, ‘Slice’ and ‘Tropicana’ taxable as fruit drinks at 4%/5.5% KVAT, not 14%/14.5%
- SC : ‘Sharbat’ deriving identity from fruit content, is fruit drink; Applies common-parlance, essential-character test
- HC : Test report not invalid merely because samples tested in two labs; Upholds DRI seizure
- SC : Copy of SC-judgment quashing demand on 'Naphtha' predominantly used for fertilizer-production despite partial non-fertilizer use
Supreme Court Rulings
Denies credit on equipment exported 'as is' with final product, Upholds Tribunal order
Denies MODVAT credit of purchased machinery parts / equipment, subsequently exported in CKD condition alongwith manufactured final product, for setting up of plant in Vietnam; Rejects assessee's class...View MoreAllows credit on non-duty paid inputs, Buyer only to take 'reasonable care'
Allows deemed MODVAT credit on inputs received from supplier, despite non-discharge of full duty liability by input-manufacturer; Rule 57A(6) of erstwhile Central Excise Rules r/w Notification No. 58/...View MoreRules on classification as medicament vs cosmetic; Holds 'Moisturex' as medicament
Classifies 'Moisturex' as 'medicament' for ‘cure of skin diseases’ and not as 'Cosmetic' for ‘care of skin’; Rejects Revenue’s contention that product not classifiable as...View MoreRevenue's perseverance of "irrelevant legal principles" for paltry demand colossal time waste
Rejects Revenue's demand for paltry sum of differential excise duty as colossal waste of time of judiciary by pressing irrelevant legal principles; However, accepts Revenue's reliance on Madras HC in ...View More- « first
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