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Supreme Court Upholds Withdrawal of Inter-Commissionerate Transfers for Inspectors Under Recruitment Rules 2016. Recruitment Rules Made Under Article 309 of the Constitution Prevail Over Executive Instructions, and ICTs Are Not Permissible as They Violate Separate Cadre Identity Under Rule 5.

The dispute arose from a batch of civil appeals filed by Inspectors of the Central Excise and Land Customs or Goods and Services Tax Administration, w...

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Bombay High Court Allows Writ Petition Challenging Classification of Plant Growth Promoters as Excisable Goods Under Central Excise Tariff Act, 1985. Products Containing NPK as Essential Constituent Classified as 'Other Fertilizers' Under Note 6 Chapter 3105, Attracting 1% Duty.

The petitioners, Dharti Agro Chemicals Pvt. Ltd. and its director, challenged an order dated 8 March 2017 passed by the Commissioner of Central Excise...

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Supreme Court Dismisses Appeal of 100% EOU in Customs Duty Case for Unauthorized DTA Sales of Cut Flowers. Cut Flowers Held Non-Excisable, Duty Leviable on Inputs Under Notification No. 126/94-Cus as Amended, Extended Limitation Period Invoked for Wilful Suppression.

The appeal arises from a dispute between M/s. L.R. Brothers Indo Flora Ltd., a 100% Export Oriented Unit (EOU) engaged in floriculture, and the Commis...

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Bombay High Court Dismisses Appeal Against CESTAT Remand Order in Central Excise Refund Claim — No Substantial Question of Law Arises. Tribunal's Remand for Fresh Adjudication with All Issues Kept Open Does Not Give Rise to Appealable Question Under Section 35G of Central Excise Act, 1944.

The appellant, Oil & Natural Gas Corporation Ltd., filed a refund claim under Section 11B of the Central Excise Act, 1944. The Assistant Commissioner ...

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Bombay High Court Allows Customs Duty Refund for Re-imported Goods Under Section 26(1)(b) of Customs Act, 1962 — Re-importation Within One Year of Export Qualifies for Refund Despite Procedural Lapses

The petitioner, Covestro India Private Limited, exported certain goods for exhibition purposes and subsequently re-imported them. The petitioner paid ...

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Supreme Court Upholds Promote Inspectors in Seniority Dispute Under Central Excise Recruitment Rules. Inter Se Seniority Must Be Fixed Based on 1959 and 1986 Office Memoranda with Quota Rule Compliance, Rejecting High Court's View on Vacancy Register Irrelevance.

The dispute originated from seniority fixation among Inspectors of Central Excise, recruited through direct recruitment and promotion under the Centra...