Courts: Supreme Court of India
3,663 articlesExcise Duty
Excise Duty
In absence of mutuality of interest two persons cannot be treated as related
Excise Duty
Excise Duty
‘Close up’ should be classified as dental cleaner, not toothpaste–SC
Custom Duty
Custom Duty
Endorsement on bill of entry amount to raising demand under customs law and not mere a provisional assessment
Excise Duty
Excise Duty
Proceedings under Central Excise Act get abated on the death of assessee
Custom Duty
Custom Duty
Exemption Notification cannot discriminate between persons paying duty under different methods permissible under law
Income Tax
Income Tax
Service of Assessment order by hand delivery to kitchen boy of assessee company is bad service – SC
Excise Duty
Excise Duty
No Service tax can be levied on indivisible Works Contracts prior to June 1, 2007
Service Tax
Service Tax
No Service Tax on the Amount received as Wharfage Charges- SC
Excise Duty
Excise Duty
Intention of Legislature and Purposive Construction should be Considered while interpreting a Notification- SC
Excise Duty
Excise Duty
Test of marketability satisfies on being shown that product is capable of being sold and actual sale is irrelevant- SC
Excise Duty
Excise Duty
Exemption notification to be strictly interpreted so as to leave no room for any extended meaning – SC
Excise Duty
Excise Duty
Valuation rules should not be invoked, if the transaction is done on arm’s length price even in case of related parties – SC
Custom Duty
Custom Duty
Risograph is a Printing Machine and will be classified accordingly – SC
Excise Duty
Excise Duty
