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Bombay High Court Dismisses Petition Challenging Valuation of Physician's Free Samples Under Central Excise Act. Free samples of medicines are excisable goods and must be valued under Rule 4 of Central Excise Valuation Rules, 2000 based on price of comparable goods sold in the market.

The petitioners, Indian Drugs Manufacturer's Association and M/s. Emil Pharmaceuticals Industries Pvt. Ltd., challenged Circular No. 813 dated 25/4/20...

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Bombay High Court Allows Petitions Challenging Cancellation of Advance Authorizations and Demand for Customs Duty in Sugar Export Cases. Non-compliance with export obligation due to government-imposed export ban constitutes force majeure, and demand for duty with interest cannot be sustained.

The judgment concerns four writ petitions filed by companies engaged in sugar trading and export, challenging the cancellation of advance authorizatio...

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Bombay High Court Allows Appeal Against Tribunal's Stay Order in Cenvat Credit Dispute. Tribunal's Detailed Findings at Stay Stage Prejudge the Appeal and Are Impermissible.

The appellant, CEAT Limited, filed an appeal before the Bombay High Court challenging an order dated 12th June 2014 passed by the Customs, Excise and ...

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Bombay High Court Allows Appeal by Revenue in Central Excise Case — Notification No.42/98 CE (NT) Held Valid. Tribunal Erred in Holding Notification Ultra Vires for Lack of Previous Publication Under Section 3A of Central Excise Act, 1944.

The appeal was filed by the Commissioner of Central Excise, Mumbai against the order of the Customs, Excise & Service Tax Appellate Tribunal (West Zon...

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Bombay High Court Considers Constitutional Validity of Customs Circular Mandating BIS Certification for Alloy Steel Deformed Bars. The Circular is Challenged as Ultra Vires the Bureau of Indian Standards Act, 1986 and Violative of Fundamental Rights.

The four writ petitions under Article 226 of the Constitution of India were filed by importers of alloy steel deformed bars/reinforcement bars challen...

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Supreme Court Adjudicates Appeal on Excise Duty Exemption for Cotton Fabrics Produced by Cooperative Society. Interpretation of Exemption Notifications under Rule 8 of Central Excises and Salt Act, 1944 at Issue.

The appellant, a textile dealer in Bombay, entered into an agreement with a registered cooperative society for weaving cotton fabrics on powerlooms ow...

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Bombay High Court Dismisses Vodafone's Appeal on CENVAT Credit for Telecom Towers and Shelters. CENVAT Credit on Towers and Prefabricated Buildings Denied as They Are Immovable Property and Not Capital Goods Under CENVAT Credit Rules, 2004.

The Appellant, Vodafone India Ltd., filed appeals under section 35G of the Central Excise Act, 1944 read with section 83 of the Finance Act, 1994, cha...

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Supreme Court Upholds Designated Authority's Termination of Anti-Dumping Investigation Due to Insufficient Data Period. Causal Link Between Dumped Imports and Injury Not Established, High Court's Substitution of Findings on 'Like Article' Exceeded Judicial Review.

The appeals arose from a challenge by the Designated Authority (DA) and the Central Government against three orders of the Telangana High Court concer...