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Rohit Gupta

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Primary use prevails over the incidental ones in classification of goods – SC

Excise Duty : In the case of M/s. Holostick India Ltd. Vs. Commissioner of Central Excise , Hon'ble Supreme Court held that While classifying a...

July 19, 2015 2459 Views 0 comment Print


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Recovery of Arrears under Central Excises & Salt Act from legal heirs

Excise Duty : Shabina Abraham & Ors. Vs. CCEC (Supreme Court of India) The legal heirs submitted that a reading of Sections 2(f), (3), Section 4...

November 8, 2015 5823 Views 0 comment Print

Dominant/Essential characteristics prevails over general use in Tariff classification: SC

Excise Duty : In the case of Commissioner Of Central Excise, Hyderabad Vs. M/S Sarvotham Care Limited, it was held that wherein the shampoo havi...

November 8, 2015 2893 Views 0 comment Print

SAD exemption not applicable when goods sell from a place where no sales tax is chargeable – SC

Custom Duty : In the case of Commissioner of Customs vs. M/s. Seiko Brushware India , it was held by Supreme Court that benefit of exemption Not...

September 28, 2015 1063 Views 0 comment Print

CENVAT credit on inputs inherently lost in manufacturing process allowed – HC

Excise Duty : In the case of M/s. Rupa & Co. Limited Vs. The Commissioner of Central Excise, it was held that what is contained in finished prod...

September 28, 2015 2035 Views 0 comment Print

Anti-dumping duty could not be added for computing customs duty, SCD & SAD: SC

Custom Duty : In the case of M/S. Jaswal Neco Ltd. Vs. Commissioner Of Customs , it was held by Supreme Court that anti-dumping duty could not b...

September 23, 2015 2425 Views 0 comment Print


Latest Posts in Rohit Gupta

Recovery of Arrears under Central Excises & Salt Act from legal heirs

November 8, 2015 5823 Views 0 comment Print

Shabina Abraham & Ors. Vs. CCEC (Supreme Court of India) The legal heirs submitted that a reading of Sections 2(f), (3), Section 4(3)(a), Section 11 and 11A as they stood at the relevant time would show that unlike the provisions of the Income Tax Act

Dominant/Essential characteristics prevails over general use in Tariff classification: SC

November 8, 2015 2893 Views 0 comment Print

In the case of Commissioner Of Central Excise, Hyderabad Vs. M/S Sarvotham Care Limited, it was held that wherein the shampoo having medicinal properties and the dominant use of shampoo was medicinal.

SAD exemption not applicable when goods sell from a place where no sales tax is chargeable – SC

September 28, 2015 1063 Views 0 comment Print

In the case of Commissioner of Customs vs. M/s. Seiko Brushware India , it was held by Supreme Court that benefit of exemption Notification No. 34/98-Cus. Dated 13.06.1998 for NIL SAD is not granted in respect of such goods which the importer sells post importation from a place located in an area where no tax is chargeable on sale of goods.

CENVAT credit on inputs inherently lost in manufacturing process allowed – HC

September 28, 2015 2035 Views 0 comment Print

In the case of M/s. Rupa & Co. Limited Vs. The Commissioner of Central Excise, it was held that what is contained in finished product is only a quantity of all the inputs of the same weight as that of the finished product

Anti-dumping duty could not be added for computing customs duty, SCD & SAD: SC

September 23, 2015 2425 Views 0 comment Print

In the case of M/S. Jaswal Neco Ltd. Vs. Commissioner Of Customs , it was held by Supreme Court that anti-dumping duty could not be added for computing customs duty, Special Customs Duty and Special Additional Duty by referring to the judgment in the case of Commissioner of Customs

Availability of alternate remedy do not preclude High Court from exercising jurisdiction– SC

September 23, 2015 534 Views 0 comment Print

In the case of D.R. Enterprises Ltd. Vs. Assistant Collector Of Customs And Ors, it was held by Supreme Court that the powers of the High Court under Article 226 of the Constitution, while issuing appropriate writs, are very wide.

Goods imported without valid licence liable to confiscation & redemption fine : SC

September 22, 2015 934 Views 0 comment Print

It has been held in case of COMMISSIONER OF CUSTOMS (IMPORT), RAIGAD V/s. M/S. FINACORD CHEMICALS (P) LTD. & ORS by supreme court that,As per the Department, these imports were under invoiced at pound 1.40 per litre whereas the actual price of the said goods was pound 3.78 per litre.

Extended period invoked cannot be more than what is specified in Act– HC

September 22, 2015 1914 Views 0 comment Print

In the case of Shri Dharampal Lalchand Chug Vs CCE, it was held by Bombay High Court that the period of limitation prescribed in section 11A of the Act cannot be enlarged. Once it is possible to scrutinise and verify the compliance of the terms and conditions on which the exemption has been issued in this case

Credit of AED (Textile & Textile Articles) should be utilised for payment of AED (Textiles & Textiles Articles)-HC

September 6, 2015 2823 Views 0 comment Print

Raymond Limited V/s. CCEC (Bombay High Court) The Hon’ble Court is of the opinion that there is no substance in the argument that between 1st March, 2002 to 9th September, 2004 the credit of AED(T&TA) can be used for payment of any of the specified duty referred to in Sub­Rule (1) of Rule 3.

No Interest is payable, if differential duty is paid before finalisation of Provisional Assessment-HC

September 6, 2015 3785 Views 0 comment Print

CEAT Limited V/s CCE&C( Bombay High Court)- If the liability to pay interest between the time or the period of provisional assessment and payment of differential duty until the final assessment has to be read in the Rule, that is not possible.

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