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Rohit Gupta

Latest Articles


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 2471 Views 0 comment Print


Latest Judiciary


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 5844 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 2905 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 1072 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 2044 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 2452 Views 0 comment Print


Place of Removal should be determined at the time when the property in goods passed to the buyer

July 2, 2015 2027 Views 0 comment Print

The appellant deals in the manufacture and sale of cement. According to the appellant, in the present case, sale of cement was made at the destination of the buyer and hence the appellant would be entitled to CENVAT credit on input service on transportation of the cement sold by the appellant.

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

April 20, 2015 328 Views 0 comment Print

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.

Re-credit of CENVAT reversed on instructions of Revenue without any dispute is allowed

April 16, 2015 3352 Views 0 comment Print

The appellant availed CENVAT credit on input and capital goods. On a visit of the Central Excise officers, Preventive Unit, Thane – I on 20/02/2007, on their insurance, the appellant have reversed CENVAT credit of Rs.1, 70,737/- on 12/03/2007.

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