Category - Latest Judgments

A. Excise — Central Excise Tariff Act, 1985 — Classification — Use of stabilizer — Effect of — Milk shake mix and soft serve mix — CESTAT classified these products under Ch. Sub-Heading 0404.90 (other dairy produce) — Plea of...

Writ Petition (C) No. 861 of 2014 filed by Muskan Samajik Evam Shiksha Prasar Evam Prachar Samiti — Writ petition closed as infructuous in view of the judgment dt. 20-8-2015, in Royal Medical Trust (Regd.), Writ Petition (C) No...

A. Education and Universities — Establishment and running of educational institutions — Affiliation/Recognition — Indian Medical Council Act, 1956 — S. 10-A — High Court directed the central government and MCI to undertake fresh...

Education and Universities — Establishment and running of educational institutions — Affiliation/Recognition — Indian Medical Council Act, 1956 — S. 10-A — High Court directed the central government and MCI to undertake fresh...

The respondent assessee is a Public Charitable Trust. It filed its return for Assessment Years 1994-1995 declaring “nil” taxable income.

Excise — Central Excise Act, 1944 — S. 11A [after amendment] — Excise duty — Liability to pay — Duty is payable at the place, price and time of clearance of goods — Respondent-assessee is engaged in the manufacture of non-woven...

A. Excise — Central Excise Act, 1944 — S. 11-B — Whether S. 11-B (amended in 1991) applies to cases where order has been passed directing refund while implementation of the order is pending — Under the amended provision, it was...

A. Customs — Customs Tariff Act, 1975 — Classification — Entry 9030.89 — ‘Auto analysers’ — Distinction from ‘photometers’ — Photometer is an instrument which measures intensity of light — In the present case, machines were...

Excise — Central Excise Act, 1944 — S. 11A proviso — Show-cause notice — Limitation — Extended period of — Dispute pertained to the classification of the product of the appellant/assessee — Period in question is February, 1990 to...

A. Service Law — Appointment — “Merit-cum-seniority” and “seniority-cum-merit” — Difference — In “merit-cum-seniority”, the merit shall have to be given preference over the seniority — Seniority is to be given weight only when...