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Bombay High Court Allows Rebate Claims for Exported Cables in Central Excise Case — Emphasizes Substantive Compliance Over Procedural Technicalities. Revisional Authority Must Consider Merits, Not Merely Endorse Lower Authorities' Findings Under Rule 18 of Central Excise Rules, 2002.

The petitioner, UM Cables Limited, is a manufacturer of Polyethylene Insulated Jelly filled Copper Cables and Optical Fiber Cables, falling under tari...

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Supreme Court Dismisses Revenue's Appeal, Classifies Car Matting as Carpet Under Chapter 57 of Central Excise Tariff Act, 1985. HSN Explanatory Notes and Specific Description Principle Applied to Hold That Car Matting Is More Specifically Described as Carpet Than as Motor Vehicle Accessory.

The case involved two appeals by the Commissioner of Central Excise, Delhi-III against a common decision of the Customs Excise & Service Tax Appellate...

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Bombay High Court Allows Central Excise Appeal in Purification Activity Case — Tribunal's Order Set Aside for Judicial Indiscipline. Purification of excise duty paid goods on job work basis does not amount to manufacture under Section 2(f) of Central Excise Act, 1944, and Tribunal bound by precedents.

The Bombay High Court disposed of Central Excise Appeal No.179 of 2014 and Civil Writ Petition No.279 of 2015 by a common order. The appellant, Sunbel...

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Bombay High Court Allows SFC's Claim for Priority Over Central Excise Dues in Recovery from Borrower's Assets. State Financial Corporation's Statutory Charge Under Section 29 of SFC Act, 1951 Prevails Over Crown Debt Under Central Excise Act, 1944.

The petitioner, SICOM Ltd., a State Financial Corporation established under the State Financial Corporations Act, 1951, advanced a term loan of Rs. 51...

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Supreme Court Upholds State Sales Tax on Pan Masala and Gutkha in Multiple Appeals. State Legislatures Empowered to Levy Sales Tax on These Goods Despite Central Excise Levies, as They Are Not Declared Goods Under Section 14(ix) of Central Sales Tax Act, 1956.

The Supreme Court disposed of a batch of appeals arising from judgments of three High Courts concerning the taxability of pan masala and gutkha under ...

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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 Dismisses Petition Challenging Disciplinary Action in ONGC Tender Irregularity Case. Court upholds chargesheet, punishment order, and appellate order against employee for unauthorizedly constituting tender committee to favor L2 bidder.

The petitioner, R.P. Gautam, an employee of Oil and Natural Gas Corporation Ltd. (ONGC), filed a writ petition under Article 226 of the Constitution o...

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Bombay High Court Allows Revenue's Appeal in Central Excise Case on CENVAT Credit Restriction for Inputs from 100% EOU. Rule 3(6)(a)(i) of CENVAT Credit Rules, 2002 restricts credit on inputs manufactured by a 100% EOU, and reversal under Rule 3(4) does not remove the restriction.

The Commissioner of Central Excise, Raigad filed an appeal under Section 35G of the Central Excise Act, 1944 against the order of the Customs, Excise ...