Search Results for "excise duty?q=excise duty"

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Supreme Court Quashes Demand for Enhanced Duty on Liquor Imported Before Rate Revision in Bihar Excise Act Case. Proviso to Rule 147 Held Inapplicable to Non-Bonded Imports, Clarifying Scope of Duty Revision Levy.

The petitioner, Mohan Meakin Breweries Ltd., manufactured Indian made foreign liquor at distilleries in Himachal Pradesh and Uttar Pradesh, and had de...

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Bombay High Court Dismisses Revenue's Appeal in Excise Duty Valuation Case Under Section 145A of Income Tax Act, 1961. Excise duty on unsold stock not includible in inventory valuation as liability is not 'incurred' until goods are sold.

The case involved an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) regarding the valuation of...

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Bombay High Court Dismisses Revenue's Appeal in Central Excise Case Regarding Duty on Control Samples Consumed Within Factory. Court Holds That Samples Drawn for Testing and Destroyed Within Factory Premises are Not 'Removed' Under Central Excise Act, 1944, and Thus Not Dutiable.

The dispute concerned the levy of central excise duty on control samples drawn for testing by a manufacturer of bulk drugs. The assessee, RPG Life Sci...

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Bombay High Court Allows Petition of Country Liquor Manufacturer Against Inclusion of State Excise Duty in Sale Price for Sales Tax. State Excise Duty paid directly by purchaser is not part of sale price under Section 2(28) of Bombay Sales Tax Act, 1959.

The petitioners, Rajarambapu Patil Sahakari Sakhar Karkhana Limited (a cooperative society) and its office bearer, are manufacturers of country liquor...

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Supreme Court Upholds Validity of Excise Duty on Rubber Users Under the Rubber Act, 1947. Levy Valid as Excise Duty on Production Can Be Collected from Users and Act Contains Sufficient Policy Guidance Against Excessive Delegation.

The case involved a challenge by Jullundur Rubber Goods Manufacturers’ Association, an association of rubber chappal manufacturers in Jullundur, Pun...

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Bombay High Court Holds That Question of Excisability of Goods Is a Question of Rate of Duty Appealable Only to Supreme Court Under Section 35L(2) of Central Excise Act, 1944, and Amendment Inserting Sub-section (2) Is Clarificatory in Nature.

The case involves a reference to a Full Bench of the Bombay High Court to determine the appealability of a Tribunal order regarding excisability of go...

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Supreme Court Dismisses Appeals by Manufacturers in Sikkim Seeking Exemption from Education Cess and NCCD. Exemption Notification Strictly Construed; Cesses Not Covered as They Were Imposed by Separate Finance Acts After the Notification.

The Supreme Court dismissed two civil appeals filed by M/s. Unicorn Industries and Akshay Ispat and Ferro Alloys Private Limited against the judgment ...