Excise — Central Excise Tariff Act, 1944 — Schedule, Chapter sub-heading No. 3925.20 or sub-heading No. 3925.99 — Excise duty — Goods supplied by the assessee — If would be classified under chapter sub-heading No. 3925.20 or No...
LATEST JUDGEMENTS
Commnr. of Customs, Mumbai v. M/s. A.S. Moloobhoy & Sons & Ors.
Customs — Customs Act, 1962 — S. 28 proviso, 21 and 11-A(1) — Show-cause notice — Same was issued to the respondents before the limitation period — However, the department sought to invoke the proviso to S. 28 on the ground that...
M/s. SRF Ltd. v. Commissioner of Customs, Chennai
Customs — Customs Act, 1962 — Ss. 2 and 12 — Customs duty — Appellant claimed nil rate of additional duty of customs on imported Nylon Filament Yarn by relying on exemption in terms of Serial No. 122 of Noti. 6/2002 — CE dt. 1-3...
Dy. Commissioner of Income Tax v. Budhewal Co-Op. Sugar Mills Ltd.
Income Tax — Matter remanded to the Commissioner of Income Tax (Appeals) in view of order passed by Supreme Court in Morinda Cooperative, (2012) 13 SCC 772 — Assessee can raise the contention on second issue before the...
Commnr. of Central Excise, Nagpur v. Morarjee Brembana Ltd.
Taxation — Indirect Taxation — Excise — Central Excise Act, 1944 — S. 3 Proviso — Excisable goods produced/manufactured by hundred percent export oriented undertaking (EOU) — Sale price charged to customer in India of the goods...
Commnr. of Central Excise, Hyderabad-III v. M/s. Sannihita Elect. W.W. Ind. Cop. Soc. Ltd.
Excise — Excise duty — Exemption from — Claim for, under the Noti. No. 88/88 CE dt. 1-3-1988 — Notification gives exemption to village industries i.e. where such goods are manufactured in rural areas by registered co-operative...
Commnr. of Central Excise, Vadodara v. M/s. Inarco Ltd.
Excise — Central Excise Tariff Act, 1985 — Schedule Chapter 68, Sub- heading No. 6807 — Central Excise Rules, 1944 — R. 19-B — Excide duty — Respondent, a manufacturer of blended marble vinyl flooring, claimed that same comes...
Commnr. of Central Excise, Jaipur v. M/s. Shree Rajasthan Syntex Ltd. & Ors.
Excise — Central Excise Act, 1944 — Ss. 4 and 11-A(1) proviso — Excise duty — Liability to pay, on the component of sales tax amount retained by assessee under the Sales Tax Incentive Scheme — S. 4 was amended in the year 2000...
The State of Tamilnadu Rep. by its Secretary Home, Prohobition & Excise Dept. & Ors. v. K. Balu & Anr.
Delay condoned.
Patira Food Products Pvt. Ltd. v. Asstt. Commnr. of Income Tax, Rajkot
Income Tax — Appeals filed by company — Appellant company has already been wound up — Appeals therefore dismissed as there was nobody to pursue the same — Constitution of India, Art. 132 (Para 1)