Central Boards of Revenue Act, 1963

The case concerned a show‑cause notice issued under the Central Excises and Salt Act, 1944 for alleged short levy of excise duty by a sole proprietor who died in 1989. The legal heirs challenged the notice, arguing that the Act contains no provision to continue assessment against a dead person’s estate. The Supreme Cou…

Mis. Pahwa Chemicals Pvt. Ltd. manufactured textile printing adhesives and claimed exemption under Notification No. 1/1993 (as amended) and Notification No. 16/1997. The Commissioner of Central Excise issued show‑cause notices alleging that the company used a foreign logo, suppressing facts and evading duty, and impose…

The respondent, son of a deceased estate, was assessed estate duty of Rs 3,37,543.40. While his appeal against the assessment was pending, he applied under section 52(1) of the Estate Duty Act, 1953, offering a property valued at Rs 2,53,655 as part payment. The Central Board of Direct Taxes rejected the offer and prop…

The petitioners, Subhash Photographies, imported photographic machinery and claimed a concessional customs duty by classifying the equipment as "industrial plant" under Heading 98.01 of the Customs Tariff Act, 1975. The Customs authorities treated the machinery as falling under Chapter 90, levying a higher duty. The Ce…

The appellants, manufacturers of micronutrients, challenged the classification of their products for excise duty. An earlier Board circular (June 1990) classified micronutrients as "plant growth regulators" under heading 38.08, while a later circular (November 1994) re‑classified them as "other fertilisers" under headi…

The American Hotel & Lodging Association Educational Institute (AH&L) – a US non‑profit educational institution – had enjoyed exemption under Section 10(22) of the Income‑Tax Act until 31‑Mar‑1998. After the Finance Act, 1998 omitted Section 10(22), AH&L applied on 7‑Apr‑1999 for initial approval under the newly insert…