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Supreme Court Allows Appeal in Central Excise Classification Case — Reverses Tribunal's Decision on Medicinal Classification. Citing previous classifications and expert opinions, the court determined that the products in question should be classified as medicinal preparations under the Central Excise Act, 1944....

The case involved appeals by M/S Muller & Phipps (India) Limited against the order of the Customs, Excise and Gold (Control) Appellate Tribunal regarding the classification of Johnson’s Prickly Heat...

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Supreme Court Dismisses Appeals Against Entry Tax Under M.P. Entry Tax Act, 1976 — Constitutionality Upheld. The court upheld the constitutionality of the M.P. Entry Tax Act, 1976, stating it was compensatory in nature and did not violate Article 301....

The dispute involved M/s Geo Miller & Co. Pvt. Ltd. and others, who were dealers registered under the M.P. General Sales Tax Act, 1958, and were assessed to entry tax under the M.P. Entry Tax Act, 197...

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Supreme Court Allows Appeal in Central Excise Valuation Case — Deduction of Interest and Bank Charges Permitted. Interest on receivables and bank charges are deductible from the assessable value of goods under the Central Excise Act, 1944....

The case involved appeals filed by A. Infrastructure Ltd. against an order from the Customs, Excise and Gold (Control) Appellate Tribunal regarding the deductibility of interest on advances and bank c...

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Supreme Court Dismisses Appeals Against High Court Judgment on Land Acquisition. The court ruled that the respondents were not entitled to a reference under Section 30 of the Land Acquisition Act due to their failure to assert their claims during the acquisition proceedings....

The case involved appeals against a judgment of the Bombay High Court regarding land acquisition proceedings initiated by the Union of India. The property in question was leased in perpetuity to Jerba...

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Supreme Court Directs State to Implement Rehabilitation for Bonded Laborers — Emphasizes Collaboration with NGOs. Court mandates States to submit reports and establish Vigilance Committees under the Bonded Labour System (Abolition) Act, 1976....

The case involved the plight of migrant bonded laborers from Tamilnadu who faced exploitation in Madhya Pradesh, leading to a broader examination of bonded labor issues across India. Initially brought...

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Supreme Court Allows Appeal Against Quashing of Detention Order Under COFEPOSA Act Due to Pre-Execution Challenge. Writ Petition Challenging Detention Order Before Service Found Not Maintainable Under Article 226 of the Constitution....

The case involved an appeal by the Union of India and others against a judgment of the Punjab and Haryana High Court that quashed a detention order under the Conservation of Foreign Exchange and Preve...

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Supreme Court Dismisses Appeal in Central Excise Duty Case — Duty on Colour TVs Affirmed. The court upheld the requirement to print retail sale prices on packages as per the Standards of Weights and Measures Act, 1976....

The dispute arose between a manufacturer and the Commissioner of Central Excise regarding the payment of excise duty on colour television sets. The appellant, M/s Sony India Ltd., received a show caus...

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Supreme Court Allows Appeal in Excise Duty Case on EOT Cranes — Clarifies Duty Exemption. The court set aside the Tribunal's order regarding excise duty on assembled EOT cranes, affirming that no duty is payable as per previous rulings....

The case involved an appeal by M/s Tata Iron & Steel Co. Ltd. against the Commissioner of Central Excise, Patna, concerning the liability of Electric Overhead Traveling (EOT) Cranes to excise duty. Th...

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Supreme Court Upholds State Government's Authority in Development Control Rules Amendment Due to Legislative Discretion. The Court Clarified that the State Government is Empowered to Modify Development Control Rules without Necessitating a Public Hearing....

The dispute arose between the Pune Municipal Corporation and the Promoters & Builders Association regarding amendments to the Development Control Rules (DCR) sanctioned by the State Government of Maha...

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Supreme Court Dismisses Appeal in Central Excise Exemption Case Due to Non-Compliance with Duty Payment. Exemption Claims Rejected as Appellant Failed to Prove Duty Payment on Raw Materials....

The case involved an appeal by M/s Elphinstone Metal Rolling Mills against the Collector of Central Excise, Bombay, concerning the entitlement to exemptions under specific notifications for products m...