Rohit Gupta

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 product for excise purpose Primary use of the product will prevails over the incidental ones. It further held that merely because a particular embossed hologram is self adhesive, therefore in all cases, it wil...

Read More
Sorry No Post Found

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

Shabina Abraham & Ors. Vs Collector Of Central Excise & Customs (Supreme Court of India) - 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...

Read More

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

Commissioner of Central Excise, Hyderabad Vs M/S Sarvotham Care Limited (Supreme Court of India) - 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....

Read More

Cutting of jumbo rolls into smaller sizes and printing on them does not amount to manufacture

Commissioner of Central Excise and Customs Vs M/s Rasmi Wax Coated Paper & Printing Industry (Andhra Pradesh High Court) - In the case of CCE&C vs. M/s Rasmi Wax Coated Paper & Printing Industry it was held by Andhra Pradesh High Court that the subject processes viz., printing, slitting and winding Cork Tipping Paper does not amount to manufacture and no subject processes undertaken by the assessee was bringing ...

Read More

Interest payable if drawback not paid within one month from the date of filing a claim – HC

M/s.Karur K.C.P.Packagings Limited Vs The Commissioner of Customs (Madras High Court) - In the case of M/s.Karur K.C.P.Packagings Limited vs. The Commissioner of Customs, it was held by Madras High Court that that where any drawback payable to the claimant is not paid within a period of one month from the date of filing a claim for payment ...

Read More

Section 11A not mandatory to be invoked for recovery of wrong refund- HC

The Commissioner Customs & Central Excise, Tirupati Vs M/s. Panyam Cements & Minerals Industries Ltd. (Andhra Pradesh High Court) - In the case of The Commissioner Customs & Central Excise V/s M/s. Panyam Cements & Minerals Industries Ltd. it was held that invoking Section 11A is not mandatory for recovering the wrong refund granted....

Read More
Sorry No Post Found

Recent Posts in "Rohit Gupta"

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

Shabina Abraham & Ors. Vs Collector Of Central Excise & Customs (Supreme Court of India)

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...

Read More

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

Commissioner of Central Excise, Hyderabad Vs M/S Sarvotham Care Limited (Supreme Court of India)

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....

Read More

Cutting of jumbo rolls into smaller sizes and printing on them does not amount to manufacture

Commissioner of Central Excise and Customs Vs M/s Rasmi Wax Coated Paper & Printing Industry (Andhra Pradesh High Court)

In the case of CCE&C vs. M/s Rasmi Wax Coated Paper & Printing Industry it was held by Andhra Pradesh High Court that the subject processes viz., printing, slitting and winding Cork Tipping Paper does not amount to manufacture and no subject processes undertaken by the assessee was bringing ...

Read More

Interest payable if drawback not paid within one month from the date of filing a claim – HC

M/s.Karur K.C.P.Packagings Limited Vs The Commissioner of Customs (Madras High Court)

In the case of M/s.Karur K.C.P.Packagings Limited vs. The Commissioner of Customs, it was held by Madras High Court that that where any drawback payable to the claimant is not paid within a period of one month from the date of filing a claim for payment ...

Read More

Section 11A not mandatory to be invoked for recovery of wrong refund- HC

The Commissioner Customs & Central Excise, Tirupati Vs M/s. Panyam Cements & Minerals Industries Ltd. (Andhra Pradesh High Court)

In the case of The Commissioner Customs & Central Excise V/s M/s. Panyam Cements & Minerals Industries Ltd. it was held that invoking Section 11A is not mandatory for recovering the wrong refund granted....

Read More

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

Commissioner Of Customs Vs M/s. Seiko Brushware India (Supreme Court of India)

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 good...

Read More

Assessee contributing to delay in legal proceedings not eligible for remedy – HC

Srikant Bagla Vs Commissioner of Customs & Ors. (Calcutta High Court)

In the case of Srikant Bagla Vs. Commissioner of Customs & Ors., it was held that an assessee cannot be benefitted when it is proved that the assessee had a substantial contribution to make towards the delay in the legal proceedings....

Read More

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

M/s. Rupa & Co. Limited Vs The Commissioner of Central Excise (Madras High Court)

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 ...

Read More

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

M/S Jaswal Neco Ltd. Vs Commissioner of Customs, Visakhapatnam (Supreme Court of India)

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 ...

Read More

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

D.R. Enterprises Ltd. Vs Assistant Collector of Customs and ORS. (Supreme Court of India)

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....

Read More
Page 1 of 41234

Browse All Categories

CA, CS, CMA (3,533)
Company Law (3,482)
Custom Duty (6,692)
DGFT (3,522)
Excise Duty (4,055)
Fema / RBI (3,301)
Finance (3,516)
Income Tax (25,480)
SEBI (2,763)
Service Tax (3,289)

Search Posts by Date

December 2017
M T W T F S S
« Nov    
 123
45678910
11121314151617
18192021222324
25262728293031