The Commissioner of Central Excise (now Commissioner of Central GST and Service Tax) issued a show‑cause notice on 19‑12‑2012 demanding service tax for transactions between 23‑09‑2009 and 15‑11‑2011 carried out by M/s Millennium Beer Industries Ltd. on behalf of United Breweries Ltd. The Appellate …
Empire Industries Ltd filed a refund claim under Section 11B of the Central Excise Act, 1944 (r/w Section 83 of the Finance Act, 1994) on 20 May 2015. The claim was allowed by the CESTAT on 8 December 2025, and the refund was paid on 23 June 2026, but the Revenue denied statutory interest under …
BA Continuum India Pvt. Ltd. filed a refund application which was rejected, and subsequently appealed before the GST Appellate Authority. The appellant failed to appear at three scheduled hearings, leading the Appellate Authority to dismiss the appeal for non‑attendance. The petitioner challenged …
The Revenue (Commissioner of Customs) appealed a CESTAT order that had upheld the import of salvage equipment as "stores" for the salvage of the vessel MSC Chitra and had dismissed duty and penalty demands. The appeal raised four legal questions, notably whether the equipment qualified as stores …
The Revenue (Commissioner of Customs) appealed a CESTAT order that had upheld the import of salvage equipment as "stores" for the salvage of the vessel MSC Chitra and had dismissed duty and penalty demands. The appeal raised four legal questions, notably whether the equipment qualified as stores …
M/s Bhageshwari Paper Ltd filed an application under Section 528 of the BNSS seeking to quash a summons dated 8 October 2025 issued by the Special Chief Judicial Magistrate, Meerut, in a complaint under Sections 9 and 9AA of the Central Excise Act, 1944 and the CGST Act. The applicants argued that …
The applicants filed an application under Section 528 of the BNSS seeking to quash a summons dated 8 October 2025 issued by the Special Chief Judicial Magistrate, Meerut, in a complaint under Sections 9 and 9AA of the Central Excise Act, 1944 and the CGST Act. They contended that the summons was …
ITC Ltd., a manufacturer of packaging materials, challenged five Show Cause Notices (SCNs) issued in 2008 that demanded differential excise duty, interest and penalty under Section 11A of the Central Excise Act. The petitioners argued that the SCNs were barred by limitation, that the department had …
ITC Ltd., a manufacturer of packaging materials, challenged five Show Cause Notices (SCNs) issued in 2008 that demanded differential excise duty, interest and penalty under Section 11A of the Central Excise Act. The petitioners argued that the SCNs were barred by limitation, that the department had …
ITC Ltd., a manufacturer of packaging materials, challenged five Show Cause Notices (SCNs) issued in 2008 that demanded differential excise duty, interest and penalty under Section 11A of the Central Excise Act. The petitioners argued that the SCNs were barred by limitation, that the department had …
The petitioner, a government servant, was punished by a censure order dated 16‑Oct‑2020 and later faced a revision of punishment through a show‑cause notice dated 29‑Jun‑2021 and a notification dated 30‑Jun‑2021 reducing his pay scale. He contended that the revision was initiated beyond the …
The Commissioner of Customs, Central Excise & Service Tax, Rajkot issued a show‑cause notice alleging that two adjoining units (Unit 1 and Unit 2) processed grey cotton fabrics into finished cotton fabrics using power, thereby denying them exemption under Notification No. 5/1998‑CE. The units …
Lipi Boilers Ltd. entered into a contract to design, procure, manufacture and supply a bagasse‑fired boiler in CKD condition, with several bought‑out components delivered directly to the buyer’s site. The revenue issued a show‑cause notice alleging that the value of these bought‑out items should be …
M/s Quippo Energy Ltd. imported gas generating sets (Gensets) and, to facilitate leasing, placed each Genset inside a steel container and added components such as a radiator, ventilation fan, air filter, oil tank, pipes, pumps, valve and silencer, creating a product it called a "Power Pack". The …
Nabha Power Ltd (NPL) and Talwandi Sabo Power Ltd (TSPL) entered into Power Purchase Agreements (PPA) with Punjab State Power Corporation Ltd (PSPCL) for a 700 MW coal‑fired project. They claimed that deemed export benefits under Paragraph 8.3 of the Foreign Trade Policy (FTP) 2009‑2014 were …
The appellant, Kesari Nandan Mobile, challenged two provisional attachment orders dated 13 November 2024 and 18 December 2024 issued by the Assistant Commissioner of State Tax under section 83 of the Central Goods and Services Tax (CGST) Act. The orders were issued after earlier attachment orders of …
The appellants, M/s Rimjhim Ispat Ltd. and related companies, were investigated for alleged illegal manufacture and removal of excisable goods, leading to departmental adjudication orders imposing large duties and penalties under the Central Excise Act, 1944. The Departmental order dated 31‑03‑2011 …
M/s Stemcyte India Therapeutics, a joint‑venture stem‑cell bank, was assessed service tax for its enrolment, collection, processing and storage of umbilical cord blood stem cells for the period 1 July 2012 to 16 February 2014. The appellant claimed exemption as a "Healthcare Service" under …
M/s Patanjali Foods Ltd. (formerly Ruchi Soya Industries Ltd.) challenged the customs department’s encashment of bank guarantees that were furnished as security under interim High Court orders. The company argued that such encashment could not be treated as "payment of duty" for purposes of a refund …
M/s Oswal Petrochemicals Ltd. had classified its benzene and toluene products under chapter 29 (sub‑heading 2902.00) and obtained approval in 1990. The Excise Department later sampled the products, obtained test reports showing purity below 96%, and re‑classified them under chapter 27 (sub‑headings …
The State of Goa filed a complaint alleging that the respondent's professional laundry service operated as a factory without a valid licence, violating the Factories Act, 1948. A Judicial Magistrate First Class issued summons on the basis of the complaint, but the High Court quashed the process, …
The petitioners challenged the constitutional validity of the amendments to the Customs Act, 1962 and the arrest provisions in the Central Goods and Services Tax Act, 2017, arguing that offences under these statutes remain non‑cognizable and that authorized officers must obtain a magistrate's …
The Supreme Court examined whether the price fixed under a 2002 Memorandum of Understanding (MOU) among oil marketing companies (OMCs) could be treated as the sole consideration for excise duty valuation under Section 4(1)(a) of the Central Excise Act, 1944. It held that the MOU was primarily a …
The case concerned whether pure coconut oil sold in small retail packs (5 ml‑2 L) should be classified as ‘edible oil’ under Heading 1513 of Chapter 15 or as ‘hair oil’ under Heading 3305 of Chapter 33 in the First Schedule to the Central Excise Tariff Act, 1985. The respondents marketed the oil as …
The Supreme Court examined whether mobile service providers (MSPs) could claim CENVAT credit on excise duties paid for mobile towers and prefabricated buildings (PFBs) used in their networks. The dispute arose from conflicting decisions of the Bombay High Court, which held the towers and PFBs to be …
Baccarose Perfumes and Beauty Products Pvt. Ltd (the appellant) challenged the Special Judge's order taking cognizance of alleged offences relating to the payment of Countervailing Duty (CVD) on invoice value instead of Maximum Retail Price (MRP). The company claimed that it had been granted …
The Commissioner of Central Excise issued show‑cause notices alleging that Miraj Products packaged chewing tobacco in poly packs that were group packages intended for retail sale, thereby attracting Section 4A of the Central Excise Act, 1944. Miraj contended that the poly packs were placed inside …
Jindal Drugs Ltd. imported cocoa butter and cocoa powder and also received the same from its Jammu unit, then affixed two additional labels on each carton at its Taloja plant before exporting the goods. The Commissioner of Central Excise challenged the company's claim of CENVAT credit and export …
The respondent, a class‑I civil contractor, completed work on the Koyna Hydro Electric Project funded by the World Bank and claimed duty drawback as a "deemed export" under the Exim Policy 1992‑1997. After multiple rejections by the DGFT, a Policy Interpretation Committee in 2002 allowed the …
The Supreme Court examined a series of appeals concerning the classification of tobacco products as either ‘chewing tobacco’ (CET SH 2403 9910) or ‘zarda/jarda scented tobacco’ (CET SH 2403 9930) and the consequent duty liability under the Central Excise Act, 1944. The Revenue argued that the …
The State of Gujarat appealed against a Gujarat High Court order that had directed the GST authority to complete an adjudicatory process within eight weeks and had granted the respondents protection from arrest after they were served summons under Section 69 of the CGST Act, 2017 for interrogation. …
The Commissioner of Central Excise and Customs issued a show‑cause notice demanding differential excise duty from M/s Reliance Industries Ltd., alleging that the assessee had undervalued its finished goods by not separately accounting for duty benefits obtained from customers holding advance …
The case concerned the classification of Aswini Homeo Arnica Hair Oil (AHAHO) under the Central Excise Tariff Act, 1985 – whether it should be taxed as a medicament (Chapter 30) or as a cosmetic/toilet preparation (Chapter 33). The Revenue, relying on the 2012 amendment of the tariff schedule, …
M/S. Saraf Exports, a partnership engaged in manufacturing and exporting wooden handicrafts, claimed deductions under s.80‑IB of the Income Tax Act, 1961 for amounts received under the Duty Entitlement Pass Book (DEPB) and Duty Drawback schemes for AY 2008‑09. The Deputy Commissioner disallowed the …
The appellant, the Commissioner of Central Excise, sought recovery of an erroneous excise duty refund that had been granted to M/s Morarje... Gokuldas SPG & WVG Co. Ltd. The refund order (O‑I‑O) was later set aside in a proceeding under Section 35E of the Central Excise Act, and the Revenue appealed …
M/s Bilag Industries Ltd. (BIL) sold the pesticide Esbiothrin to Aventis CropScience (India) Ltd., a wholly‑owned subsidiary of AgrEvo SA (later Aventis CropScience SA). AgrEvo SA also held more than 51% of BIL’s share capital, making BIL its subsidiary. The revenue treated the sale as a transaction …
M/s A.R. Polymers Pvt. Ltd., a footwear manufacturer, sold shoes in bulk to military and paramilitary institutions and affixed MRP stickers to claim tax benefits under Notification No.12/2012‑CE and Section 4(A) of the Central Excise Act, 1944, which are available only for retail sales. The Central …
The appellants, Hewlett‑Packard India Sales Pvt. Ltd., imported all‑in‑one integrated desktop computers and self‑assessed them under tariff item 8471 50 00 of the Central Excise Tariff Act, 1985. During customs examination the goods were re‑classified as tariff item 8471 30 10, a category for …
The appellant‑Revenue issued a show‑cause notice alleging that the assessee, Merino Panel Product Ltd, had undervalued sales of excisable decorative laminates to its sister concerns (Merino Industries Ltd and Merino Services Ltd). The Revenue used Rule 11 of the Central Excise Valuation Rules, read …
Sansera Engineering Ltd, a manufacturer of excisable goods, exported products in August‑October 2015 and paid excise duty. It claimed rebate of the duty under Rule 18 of the Central Excise Rules, 2002 in February 2017, but the claims were rejected as being beyond the one‑year limitation prescribed …
The appellants, Hero Motocorp Ltd. and Sun Pharma Laboratories Ltd., relied on a 2003 Office Memorandum and notification that granted 100% excise duty exemption for ten years to industrial units in Uttarakhand and Himachal Pradesh. After the introduction of the GST regime, the Union of India …
M/s Thermax Ltd. (appellant) manufactures Modified Vapour Absorption Chillers (MVAC) and described them as heat pumps to obtain a concessional excise rate under Notification 155/86‑CE. The Revenue argued that the MVAC’s primary output is chilled water, not heat, and therefore it does not meet the …
The appellant, Trimurthi Fragrances, challenged the levy of sales tax by Delhi, Uttar Pradesh and Tamil Nadu on pan masala containing tobacco and gutka, arguing that the product is covered by an entry in the First Schedule of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 …
M/S. Peacock Industries Ltd., a manufacturer of plastic moulded furniture, claimed a refund of excise duty under Section 173L of the Central Excise Act for goods returned by its distributors. The Department, after a market survey, valued the returned goods at Rs.8‑10 per kg, treating them as scrap, …
The liquidator of ABG Shipyard sought release of goods stored in customs bonded warehouses without payment of customs duty, invoking the moratorium under the Insolvency and Bankruptcy Code (IBC). The Central Board of Indirect Taxes and Customs (CBIC) issued demand notices and sought to sell the …
Quick Heal Technologies Ltd. sold antivirus software on CDs together with a license key and free updates to end‑customers. The Revenue argued that the transaction comprised two components – sale of the CD (goods) and provision of updates (service) – and that service tax should be levied on the …
The Supreme Court examined whether Northern Operating Systems Pvt. Ltd. (the assessee) was liable to pay service tax on payments made to its overseas group companies for seconded employees. The Court held that the overseas entities supplied manpower services, making the assessee the service …
The Central Excise Commissioner ordered the confiscation of land, building, plant and machinery of Rathi Ispat Ltd. (RIL) under Rule 173Q(2) of the Central Excise Rules, 1944 in 2007, even though that rule had been omitted from the statute by a 2000 notification. RIL had earlier mortgaged the same …
Sandoz Private Limited, a 100% Export Oriented Unit (EOU), sought refund of Terminal Excise Duty (TED) paid by its Domestic Tariff Area (DTA) unit for goods supplied to the EOU. The Union of India and other respondents contended that the EOU was ab initio exempt from excise duty under the Foreign …
The Commissioner of Service Tax issued show‑cause notices to Citibank alleging that the Rs 2 interchange fee it earned as an issuing bank on credit‑card transactions was taxable service income. Citibank contended that it performed no service, that the fee was interest, and that tax had already been …
Westinghouse Saxby Farmer Ltd., a state‑owned manufacturer of electrical relays, sought to have its relays classified under Chapter 86 heading 8608 of the Central Excise Tariff Act, 1985, arguing that they are used solely as parts of railway signalling equipment. The Revenue argued that the relays …
M/s L.R. Brothers Indo Flora Ltd., a 100% Export Oriented Unit (EOU) producing cut flowers, imported inputs duty‑free under Notification No. 126/94-Cus but sold a portion of its produce in the Domestic Tariff Area (DTA) without the required approval of the Development Commissioner and without …
The Supreme Court examined a series of appeals by the Commissioners of Central Excise, Customs and Service Tax against CESTAT orders that had remanded assessments of several plywood manufacturers for re‑adjudication. All the cases involved allegations that the assessee had under‑valued their …
The assessee, M/s. Uni Products India Ltd., manufactured textile car mats and cleared them under heading 570390.90, attracting an 8% excise duty, whereas the revenue argued they should fall under heading 8708.99.00 as parts and accessories of motor vehicles, attracting a 16% duty. The Commissioner …
Universal Ferro & Allied Chemicals Ltd. (UFAC), a 100% Export Oriented Unit, entered into an agreement with Tata Iron & Steel Co. (TISCO) to convert raw manganese ore supplied free of cost into silicon manganese for a fee. The Revenue argued that such job‑work was not permitted under the EXIM Policy …
Maruti Suzuki India Ltd., a manufacturer of automobiles liable to excise duty, claimed deductions under Section 43B of the Income Tax Act for a large unutilised MODVAT credit of Rs 69.93 crore and for sales tax recoverable amounting to Rs 3.08 crore for AY 1999‑2000. The Assessing Officer, the …
The appellant, Bombay Dyeing, manufactured cotton and man‑made fabrics and claimed that excise duty was not payable on yarn processed in its composite mills, seeking interim relief by executing Form B‑13 bonds under Rule 9B of the Central Excise Rules. The Delhi High Court, referencing Rohit Mills, …
Unicorn Industries, a manufacturer in Sikkim, claimed that a 2003 exemption notification under Section 5A of the Central Excise Act, 1944, which exempted basic excise duty and certain additional duties, also covered the National Calamity Contingent Duty (NCCD), education cess and secondary/higher …
The Supreme Court was asked to decide the validity of Rule 5 of the 1997 Central Excise Rules, which was challenged on the grounds of being ultra vires of Section 3A of the Central Excise Act and violative of Article 14 of the Constitution. The Division Bench, however, diverted attention to a …
The Central Excise Department conducted a search at the premises of M/s Krishna Wax (P) Ltd., alleging unauthorised manufacture of foots oil and wax without payment of excise duty. The respondent, not registered under the Act, challenged the Department's jurisdiction and the issuance of a show‑cause …
The Union of India had granted a ten‑year exemption from excise duty for certain goods, including pan masala and tobacco products, through a 2003 notification. In 2007 it issued a new notification withdrawing that exemption on the ground that the products were hazardous to health. Manufacturers such …
ITC Limited, a paper manufacturer, paid customs duty on waste paper after mistakenly claiming an exemption. It later filed a refund claim for duty paid between July 2001 and March 2002 under Section 27 of the Customs Act. The claim was rejected by the Assessment Committee, Commissioner of Appeals …
The Steel Authority of India Ltd (SAIL) cleared goods between January 2005 and July 2006 on a price fixed by a circular, later revised retrospectively by an escalation clause, leading SAIL to pay differential excise duty of Rs.142.78 crore. The Commissioner demanded interest under Section 11AB of …
M/s D.J. Malpani, a manufacturer of chewing tobacco, collected a voluntary charitable donation called Dharmada from customers along with the sale price of its goods. The tax authorities treated the Dharmada amount as part of the transaction value and demanded excise duty, penalty and interest. The …
M/s JSW Steel Ltd. manufactured pig iron and HR coil sheets and, in its invoices, added a charitable donation called ‘Dharmada’ which was credited to charity. The Deputy Commissioner of Central Excise issued a show‑cause notice under Section 4 of the Central Excise Act, 1944, seeking penalty under …
Bajaj Auto Ltd., a manufacturing unit in Uttarakhand, was granted a ten‑year exemption from central excise duty under Notification No. 50/2003‑C. The company, however, did not pay National Calamity Contingent Duty (NCCD), Education Cess and Secondary & Higher Education Cess, which were demanded …
The appellants, traders of cotton fabrics and made‑ups, supplied raw material to over 70 job workers and cleared goods worth more than Rs 1.45 crore without paying excise duty. The Revenue issued show‑cause notices alleging duty liability, arguing that under Rule 12B of the Central Excise Rules the …
The Union of India issued show‑cause notices under Section 73 of the Finance Act, 1994, demanding service tax from Coastal Container Transporters Association and its members, classifying their activities as "cargo handling services". The respondents contended that their services fell under the …
The dispute concerned whether Adani Power Ltd. was entitled to an adjustment in its monthly tariff payments – including carrying costs – after the Ministry of Commerce and Industry withdrew SEZ duty and service‑tax exemptions in 2015‑16. The parties relied on Article 13 of their Power Purchase …
The Supreme Court answered three questions referred by a larger bench concerning the relationship between Sections 3 and 4 of the Central Excise Act, 1944 and the definition of "transaction value". It held that Section 4’s levy measure, including the statutorily defined transaction value, is not …
The case concerned the classification of 100% pure coconut oil packed in small retail containers. The Revenue argued that such packaging made the oil a "hair oil" falling under Chapter 33, Heading 3305, while the assessee contended it remained "coconut oil" under Chapter 15, Heading 1513. The Court …
M/S RDB Textiles Ltd. manufactured jute bags for the Food Corporation of India, state governments and other agencies for use in the Public Distribution System. The Central Excise authorities denied exemption under Notification 30/2004, claiming that the bags bore a "brand name" because they …
The appellant, Commissioner of Customs, challenged Andhra Sugars Ltd's claim of Cenvat credit for service tax paid on outward transportation of sugar to customers' premises. The Revenue argued that such transport occurs beyond the "place of removal" defined under the Central Excise Act and therefore …
UltraTech Cement Ltd claimed Cenvat credit for service tax paid on outward transportation of cement from its factory to customers' premises during Jan‑Jun 2010. The Revenue argued that such transport service, being beyond the "place of removal", is not an "input service" under Rule 2(l)(ii) of the …
The Commissioner of Income Tax appealed against the orders of the Delhi and Punjab & Haryana High Courts which allowed M/s Modipon Ltd. to claim a deduction under Section 43B of the Income Tax Act, 1961 for the balance amount in its Personal Ledger Account (PLA) representing advance deposits of …
SRD Nutrients Private Ltd, a manufacturer in Assam, claimed refund of Education Cess and Higher Education Cess paid along with excise duty on goods that were exempted from excise duty under Notification 20/2007‑CE dated 25‑Apr‑2007. The lower authorities and CESTAT held that the notification only …
M/s Karnataka Soaps & Detergents Ltd. manufactures a perfumery (odoriferous) compound used in the production of agarbathi. The Central Board of Excise and Customs issued Circular No.495/61/99-CX.3 (1999) stating that such odoriferous compounds, when used as an intermediate in a continuous …
Mangalam Organics Ltd. challenged the Central Government’s decision not to issue a notification under Section 11C of the Central Excise Act, 1944, which would have exempted it from excise duty on rosins and turpentine manufactured using the Bhatti process. The appellant claimed that a general …
The Supreme Court examined whether Rule 5 of the Hot‑Re‑rolling Steel Mills Annual Capacity Determination Rules, 1997, which allows the annual capacity of production (ACP) to be deemed equal to actual production for the 1996‑97 year, creates a legal fiction and is ultra vires Section 3A of the …
MIS STESALIT LIMITED, a manufacturer of railway parts, used copper coils for captive consumption in upgrading smoothing reactors without paying excise duty or filing the required declaration under Rule 173‑C. The adjudicating authority demanded unpaid duty and imposed a penalty of Rs 2,06,000 under …
M/S Southern Motors, a registered dealer under the Karnataka Value Added Tax Act, 2003, issued tax invoices for vehicle sales and later granted post‑sale discounts through credit notes, retaining only the net amount. The Assessing Authority disallowed deduction of these discounts from total …
The Commissioner of Central Excise appealed against United Spirits Ltd., which manufactures Indian Made Foreign Liquor (IMFL) and also produces food flavours used in IMFL. The revenue department issued show‑cause notices alleging that royalty received from franchisees for the use of its trademark …
The Commissioner of Central Excise appealed against the Madras High Court’s order allowing M/s Addison & Co. Ltd. to obtain a refund of excise duty on turnover discounts claimed via credit notes. The key question was whether a refund under Section 11‑B(2) of the Central Excise Act is permissible …
Sarla Performance Fibers Ltd., a 100% export‑oriented unit (EOU), was assessed excise duty and penalty for removing partially oriented yarn to the domestic tariff area (DTA) without permission of the Development Commissioner. The Central Excise Commissioner ordered duty under the proviso to Section …
Mis. Ispat Industries Ltd (IIL) and its sister concern Mis. Ispat Metallics Industries Ltd (IMIL) jointly procured iron ore pellets under a tripartite agreement with the supplier. IIL availed CENVAT credit on the entire quantity and later transferred the pellets to IMIL, reversing the credit and …
M/s. Hamdard (Waqf) Laboratories, a manufacturer of the sweetened non‑alcoholic beverage Rooh Afza, disputed the classification of its product under the Central Excise Tariff, which led to a refund claim of Rs 3.74 crore. The refund was granted by the Assistant Commissioner on 16 Nov 2000, but no …
The Commissioner of Central Excise issued a show‑cause notice to Hindustan National Glass & Industries Ltd., alleging that the company had not added the advance payments received from Coca‑Cola India and PepsiCo India to the assessable value of its glass bottles, thereby depressing the value and …
TVS Motors Ltd., a manufacturer of two‑wheeled vehicles, sold its cars to dealers who performed pre‑delivery inspection (PDI) and free after‑sales service (ASS) at their own cost. The Central Excise Department sought to include the costs of PDI and ASS in the assessable value under Section 4 of the …
The Steel Authority of India Ltd. (appellant) sold steel products to Indian Railways under a contract containing a price‑escalation clause. The goods were cleared and excise duty paid on the original price; later the price was revised upward and the appellant paid a differential duty of Rs.142.78 …
Nestle India Ltd, a 100% export‑oriented undertaking (EOU), manufactured instant tea wholly from indigenous raw materials and cleared it to two sister units under Notification 8/97‑CE and Notification 23/2003‑CE. The Commissioner issued a show‑cause notice asserting that, because the tea was …
The Supreme Court examined a batch of appeals filed by M/s Shree Bhagwati Steel Rolling Mills and other assessees against the Commissioner of Central Excise. The core issues were whether Rules 96ZO, 96ZP and 96ZQ of the Central Excise Rules could levy interest and a mandatory penalty equal to the …
The appellants, both small‑scale industrial units, manufactured their own branded medicines and also performed job‑work for third parties, producing goods bearing the third parties' brand names. While they paid excise duty on the third‑party branded goods, they also claimed MODVAT/CENVAT credit on …
M/s. Meridian Industries Ltd., a 100% Export Oriented Undertaking, manufactured cotton yarn using indigenous cotton and imported wax for coating. It claimed concessional excise duty under Notification No.8/97‑CE, which is available only to products made wholly from indigenous raw material. The …
The appellant, Spentex Industries Ltd., manufactured polyester yarns, paid excise duty on both the raw materials and the finished products, and exported the goods. It claimed rebate of duty on both inputs and final goods under Rule 18 of the Central Excise Rules, 2002, filing 45 rebate applications. …
Fitrite Packers purchased duty‑paid GI paper and printed logos and product names on it for customers such as Parle, delivering the printed paper in jumbo rolls. The Revenue argued that the printing process transformed the paper into a distinct commodity and therefore constituted manufacture under …
The appellant, Commissioner of Central Excise, sought to enforce a refund order dated 06‑06‑1989 in favour of M/s Dalmiacement (Bharat) Ltd. The refund had not been paid, leading to contempt proceedings and a High Court order directing the Assistant Commissioner to examine the claim under the …
Indoramasynthetics (I) Ltd manufactured polyester fibre and sold it to two classes of domestic buyers: those holding advance licences (who surrendered them) and ordinary buyers. By surrendering their licences, the buyers enabled the assessee to obtain an advance licence for intermediate supply, …
M/s Purolator India Ltd, a manufacturer of excisable filter elements, claimed deductions for cash discount, volume discount and sales tax while filing excise returns. The Commissioner of Central Excise rejected the cash‑discount deduction and affirmed duty on other items, leading to an appeal. The …
Tata Chemicals sold soda ash in gunny bags and claimed that the cost of these durable, returnable bags should be excluded from the assessable value of the soda ash under Section 4(4)(d)(i) of the Central Excise Act, 1944. The revenue argued that no valid arrangement obligating buyers to return the …
The assessee, M/s EMCO Ltd., manufactures transformers and pays central excise duty on the price at which it sells them to State Electricity Boards. The Revenue argued that the transaction value for duty purposes must include freight and transit‑insurance costs, contending that the place of removal …
The Union of India challenged the validity of Notification Nos.102/87‑CE and 103/87‑CE which granted exemption from excise duty on iron and steel scrap from ship‑breaking only to importers who had paid customs duty at Rs.1,400 per Light Displacement Tonnage (LDT). The respondent, N.S. Rathnam & …
The appellant, Commissioner of Central Excise, challenged the classification of the product "Close‑Up Whitening" by the respondent, Global Health Care Products, which the respondent had placed under sub‑heading 3306.90 of the Central Excise Tariff as a dental cleaner. The Revenue argued that the …
Coastal Paper Ltd., a paper manufacturer using waste gunny bags and jute waste, claimed a concessional excise duty rate under Notification No. 22/94‑CE, which excludes paper whose pulp contains bamboo, hard wood, soft wood, reeds or "rags". The Revenue argued that the waste bags constitute "rags" …
M/s. Kap Cones, a manufacturer of paper cones, was penalised by the Commissioner of Central Excise for disallowing Cenvat credit and for other violations. The Committee of Chief Commissioners, after reviewing the Commissioner’s order, directed the Commissioner to file an appeal before the Customs, …
The case concerned the classification of Ketoconazole (Nizral) Shampoo for central excise purposes. The assessee argued that the product, containing 2% ketoconazole and marketed for the treatment of dandruff, should be classified under CHS 3003.10 as a pharmaceutical product, attracting 16% duty, …
The appellant, Mis. Dhrampal Satyapal Ltd., claimed exemption from excise duty under a 1999 notification for North‑Eastern industrial units, which was later withdrawn retrospectively by Section 154 of the Finance Act, 2003. The Department issued recovery orders without a prior show‑cause notice, …
Kali Aerated Water Works, a small‑scale unit manufacturing aerated water under the brand "Kalimark", applied for exemption from excise duty under Notification 1/93‑CE (as amended). The Central Excise Department denied the exemption, contending that the brand name belonged to a third party, K.P.R. …
Maan Aluminium Ltd., a manufacturer of aluminium profiles, was raided by excise officials who found unaccounted finished goods and issued a show‑cause notice alleging clandestine removal of those goods, demanding differential excise duty of Rs 64,82,565. The company contested, explaining that the …
Servo‑Med Industries bought bulk disposable syringes and needles, sterilised them, packed them in branded pouches and sold them. The Central Excise Department issued a show‑cause notice demanding additional excise duty, contending that sterilisation transformed the articles into a new commodity. The …
The respondent, M/s Asahi India Safety Glass Ltd., manufactures tempered and laminated safety glass for automobiles and claimed MODVAT credit on float glass raw material under Rule 57A of the Central Excise Rules, 1944. The Revenue Department issued show‑cause notices alleging that the credit was …
Uttam Steel Ltd exported galvanized steel sheets in May‑June 1999 and was required to claim a rebate of excise duty under Section 118 (then Section 11B) of the Central Excise Act within six months of shipment. The company filed its rebate applications on 28 December 1999, beyond the six‑month limit …
The appellants, M/s. Coal Handlers Pvt. Ltd., performed agency services for Ambuja cement companies, supervising coal loading and liaising with railways, but did not handle the clearing, warehousing, or forwarding of the coal. The Revenue claimed that these services fell within the definition of a …
M/S K.R.C.D. (I) Pvt. Ltd. manufactured duplicate CDs on a job‑work basis using master tapes supplied by a distributor who owned the copyright. The distributor paid a lump‑sum royalty to the music producer and then sold the duplicated CDs to the market. The Revenue argued that the royalty value …
Nirlon Ltd., a manufacturer of tyre cord yarn and fabric, filed price declarations under Section 4(2) of the Central Excise Act, 1944 using Rule 6(b)(i) of the Valuation Rules, treating goods removed for captive consumption the same as those sold at the factory gate. The Excise Commissioner, relying …
The appellant, Commissioner of Customs and Central Excise, challenged the CESTAT order that allowed Roofit Industries Ltd. to deduct freight, insurance and unloading charges from the assessable value of its pipe products. The revenue argued that the sale of goods occurred at the buyer's premises, …
UTC Fire and Security India Ltd manufactures smoke detectors that are sold either in loose form or as part of turnkey fire‑fighting projects. The Central Excise authorities valued the detectors used captively in the turnkey contracts by applying Section 4(1)(a) of the Central Excise Act, 1944 and …
The case involved the import of undenatured ethyl alcohol which the Customs Department alleged was undervalued and imported without a valid licence, leading to a demand for differential duty, penalties and confiscation. The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the …
The Supreme Court examined whether a drug‑manufacturing loan licencee, Cosme Pharma Laboratories Ltd, which contracts job workers to produce its medicaments, should be treated as a "manufacturer" under the Central Excise Act, 1944 and thus liable for excise duty. The Commissioner of Central Excise …
Oswal Chemicals & Fertilizers Ltd. purchased naphtha from BPCL/IOCL in September-October 1996 and paid excise duty because it did not possess a CT‑2 certificate. After obtaining the certificate through an appeal, it sought a refund of the duty paid for that period. The Assistant Commissioner …
The appellant, a small‑scale rubber products manufacturer, produced goods under its own "VIR" brand and also manufactured parts for automobile companies, marking those parts with the buyers' brand identifiers (e.g., "HM", "PAL"). It claimed exemption from excise duty under Notification No. 1/93, …
M/s Stangen Immuno Diagnostics, a small‑scale industrial unit, used the brand name “Stangen” on its diagnostic products and claimed exemption under Notification No. 175/86‑CE of the Central Excise Act. The Excise Department issued a show‑cause notice alleging that the brand and logo belonged to Dr. …
M/s M.P. Agencies, a distributor of the fabric whitener "Ujala Supreme" and the fabric stiffener "Ujala Stiff and Shine", appealed against the State of Kerala challenging the classification and tax rate under the Kerala Value Added Tax Act, 2003. The products are manufactured by Jyothy Laboratories …
Mis. Satnam Overseas Ltd. packaged a mixture of raw rice, dehydrated vegetables and spices, calling it "Rice and Spice", and the Central Excise authorities classified it under heading 2108 of the Central Excise Tariff Act, 1985, levying excise duty. The company contended that the process of mixing, …
Grasim Industries bought Electro‑Static Precipitators (ESPs) from BHEL for captive use in pollution control and paid the normal 15% excise duty instead of the concessional 5% rate. It claimed a refund of the excess duty (Rs 27,66,970) alleging that the duty was not passed on. The Revenue rejected …
Maruti Suzuki India Ltd purchased spare parts such as bumpers and grills, availed MODVAT credit, and subjected them to electro‑deposition (ED) coating before removing them from the factory for home consumption. The Central Excise Department issued a show‑cause notice alleging that the value addition …
Balaji Steel Re‑rolling Mills, a partnership engaged in manufacturing hot re‑rolled products, challenged an order of the Commissioner of Central Excise and Customs that fixed its production capacity and duty liability. The matter was remanded by the Appellate Tribunal, but on a later appeal the …
The Madras Bar Association challenged the constitutional validity of the National Tax Tribunal Act, 2005, which sought to transfer appellate jurisdiction from High Courts to a newly created National Tax Tribunal (NTT) for deciding substantial questions of law in tax matters. The Supreme Court held …
The appellant Hindustan Coca Cola Beverage Ltd. had claimed CENVAT credit and refunds under notifications issued in 1999‑2002. After the Finance Act, 2003 amended those notifications retrospectively under Section 153, the Assistant Commissioner ordered recovery of Rs 2,20,18,124, demanding payment …
The Union of India challenged two show‑cause notices issued to Mahindra & Mahindra Ltd. for alleged short payment of excise duty for the years 1982‑85, contending that the Department had misapplied Section 4 of the Central Excise Act. The High Court set aside the notices, holding that the post‑1996 …
The Union of India appealed against Hindustan Zinc Ltd. challenging the company's claim of Modvat/Cenvat credit on inputs used to produce sulphuric acid and other chemicals that were cleared to fertilizer plants at nil duty. The issue was whether Rule 57CC of the Central Excise Rules, which mandates …
The appellant, Commissioner of Central Excise, challenged the assessee's claim that sales tax collected under the Rajasthan Sales Tax Incentive Scheme could be deducted from the assessable value for excise duty. The assessee relied on CBEC circular dated 12‑03‑1998, arguing that the retained 75% of …
The appellant Union of India sought recovery of MODVAT credit wrongfully claimed by Maharaja Shree Umaid Mills on high‑speed diesel (HSD) oil used as an input for electricity generation. The Central Government had withdrawn such credit by a 1995 notification and a 1997 trade notice, but the assessee …
Kay Kay Industries claimed a deemed MODVAT credit of Rs.77,546 in March 2000 based on invoices from its input supplier, who later was found not to have paid full excise duty for the period covered. The Revenue issued a show‑cause notice, disallowed the credit and imposed a penalty, which was upheld …
Ayyappan Textiles Ltd., a manufacturer of cotton yarn under heading 52.03, was inspected on 30 August 1993 and two registers and a file of weekly test reports were seized. The Central Excise Department issued a show‑cause notice alleging that the company had been producing yarn of higher counts …
M/s Uniworth Textiles Ltd., an export‑oriented unit, imported furnace oil on behalf of its sister concern and claimed exemption under Notification No. 53/97‑Cus. The Customs Commissioner issued a show‑cause notice demanding duty and penalty more than six months after the import, invoking the proviso …
The assessee, Australian Foods India Ltd., manufactured cookies under the brand "Cookie Man" and sold them in branded plastic pouches as well as loosely from the counter of its exclusive retail outlet without any brand imprint on the cookies. Excise duty was paid on the packaged cookies but not on …
The appellant, Commissioner of Central Excise, challenged the assessee Gujarat Narmada Valley Fertilizers Ltd.’s claim of Cenvat credit on duty‑paid Low Sulphur Heavy Stock (LSHS) used as fuel to generate steam and electricity for producing fertilizer, a product exempt from excise duty. The …
The case concerned the classification of "soft‑serve" ice‑cream sold at McDonald's outlets. The revenue argued it fell under heading 21.05 (ice‑cream) of the Central Excise and Tariff Act, 1985, while the assessee contended it should be placed under heading 04.04 (other dairy produce) or the …
The respondents, manufacturers of Fiat Uno cars, declared wholesale prices that were well below their manufacturing cost, claiming the price was the normal price under Section 4(1)(a) of the Central Excise Act. The Revenue issued show‑cause notices alleging short levy and demanded differential duty, …
The Research Foundation for Science, Technology and Natural Resource Policy challenged the Ministry of Environment's permission to import hazardous wastes, seeking a total ban, amendment of the Hazardous Wastes (Management & Handling) Rules, 1989 to conform with the Basel Convention, and a …
The Commissioner of Central Excise appealed against the Customs, Excise & Service Tax Appellate Tribunal’s order that quashed a differential excise duty demand and penalties imposed on M/s Food & Healthcare Specialities (the assessee) and its partner Mis Heinz India Pvt. Ltd. (Heinz). The assessee …
M/s Flex Engineering Ltd. manufactures custom automatic form‑fill and seal (F&S) machines and claimed Modvat credit for flexible laminated plastic film and poly‑paper used to test each machine before delivery. The revenue authorities rejected the claim, holding that testing is a post‑manufacture …
The assessees, M/s Osnar Chemical, supplied polymer‑modified bitumen (PMB) and crumbled‑rubber‑modified bitumen (CRMB) by heating petroleum bitumen, adding a small proportion of polymer and additives, and agitating the mixture to improve its quality. The revenue argued that this process created a …
The Supreme Court examined two sets of appeals by Indian Oil Corporation Ltd. seeking exemption from excise duty on Reduced Crude Oil (RCO) and Naphtha under separate exemption notifications. The Court held that the proviso in each notification required satisfaction of two conditions: proof of the …
Mis Essel Propack Ltd. manufactured plastic tubes and fitted plastic caps supplied free of cost by its customer, Colgate, before the tubes left its factory. The Commissioner of Central Excise treated the value of the caps as part of the assessable value of the tubes and levied excise duty, penalty …
The respondents, manufacturers of textile fabrics, were found to have cleared goods without paying excise duty and were served a show‑cause notice on 6 January 1999. They sought relief under the Kar Vivad Samadhan Scheme, 1998, which allowed settlement of tax arrears quantified or notified on or …
Ranbaxy Laboratories Ltd. claimed rebate of excise duty and, after the refund was sanctioned, sought interest under Section 11BB of the Central Excise Act, 1944 for the delay. The revenue argued that interest was payable only after three months from the date of the refund order, while the assessee …
Grasim Industries, a manufacturer of white cement, repaired its plant machinery between 1995 and 1999, generating metal scrap and iron waste. The revenue authorities demanded excise duty and penalties on the scrap, treating it as an excisable good under the Central Excise Act. The Tribunal held that …
The Supreme Court examined whether offences under the Central Excise Act, 1944 and the Customs Act, 1962 are non‑cognizable and, if so, whether they are bailable. It held that Section 9A of the Excise Act and Section 104(4) of the Customs Act expressly deem the offences non‑cognizable, and that the …
The appellant, Commissioner of Central Excise, challenged the Tribunal's decision that the carbonless paper used by the respondent, Sundstrand Forms Ltd., in manufacturing computer stationery was exempt from duty. The respondent argued that the intermediate carbonless paper should be classified …
Uniflex Cables Ltd., a manufacturer of insulated wires, claimed exemption from central excise duty under Notification 205/88 (as amended) on the ground that its cables were specially designed for wind‑mills. The Revenue authorities rejected the claim, asserting that the cables were neither parts nor …
Royal Enfield (unit of M/s Eicher Ltd.) manufactured motorcycles and dispatched them to dealers outside Chennai in a packed condition, charging Rs.190 per bike as packing charges and claiming an abatement in the assessable value for excise duty. The Central Excise authorities disallowed the …
The Commissioner of Central Excise appealed against the CEGAT order that had set aside the adjudicating authority’s finding that Kalvert Foods India Pvt. Ltd. clandestinely removed excisable food products and passed them off as non‑excisable goods. The Supreme Court held that the Managing Director’s …
The Revenue Department alleged that RDC Concrete (India) Ltd. undervalued its pavers and sold them to an inter‑connected company to evade excise duty. The CESTAT upheld the duty demand but later, upon a rectification application under Section 35C(2) of the Central Excise Act, 1944, modified its …
Idea Mobile Communication Ltd sold SIM cards to its subscribers and charged both sales tax and service tax on activation. The dispute centered on whether the value of the SIM cards should be taxed as a service under Section 65(105) of the Finance Act, 1994, or as a sale of goods under the Kerala …
Saraswati Sugar Mills, a manufacturer of sugar and molasses, fabricated iron‑and‑steel structures in its own factory to support newly installed sugar‑processing machinery and claimed exemption from excise duty under Notification No. 67/95‑CE, which exempts "capital goods" defined in Rule 570 of the …
The assessee, S. Gurukripa Resins Pvt. Ltd., manufactured turpentine oil and rosin by distilling crude turpentine and used electric motors to lift water for cooling the condensers. It claimed exemption from excise duty on the ground that the manufacturing process was carried out without the aid of …
Doaba Steel Rolling Mills, a manufacturer of hot re‑rolled steel, was initially assigned an annual capacity of 7,683.753 MT using the formula in Rule 3(3) of the 1997 Rules, but the Commissioner applied Rule 5 to fix the capacity at 11,961.135 MT based on actual production in 1996‑97. After the mill …
Sangam Spinners Ltd. and other manufacturers used high‑speed diesel (HSD) oil in captive power plants to generate electricity for their factories and claimed credit of duty (MODVAT) under the Central Excise Rules. The authorities denied the credit, citing Notifications dated 1‑Mar‑1994 and …
Hans Steel Rolling Mill, a manufacturer of steel products, opted for the compound levy scheme under Section 3A of the Central Excise Act and paid duty as per Rule 96ZP. The Commissioner initially fixed its annual capacity at 3355 MT, later revised to 1890 MT after the mill altered its parameters. …
Ind‑Swift Laboratories Ltd., a bulk drug manufacturer, admitted that it had claimed CENVAT credit on fraudulent invoices between 2001 and 2006 and paid the assessed duty. The Settlement Commission, under Sections 32E and 32F of the Central Excise Act, 1944, settled the matter and imposed simple …
Uttam Industries, a manufacturer of aluminium circles and utensils, claimed exemption under Central Excise Notification No.180/88‑CE as amended by Notification No.135/94‑CE, which is conditioned on the non‑availing of MODVAT credit on inputs. The department, the appellate authority and the Customs, …
Electronics Corporation of India Ltd (ECIL), a central government PSU, challenged show‑cause notices issued by the Ministry of Finance that sought reversal of Modvat/Cenvat credit on inputs that had been written off. The adjudicating authority rejected ECIL’s claim that the write‑off complied with …
The Commissioner of Central Excise issued a show‑cause notice to M/s Mehta & Co., alleging that the firm manufactured and removed wooden furniture from a hotel premises without paying excise duty, thereby evading tax. The respondent contested the demand, arguing that the items were immovable …
The Supreme Court examined whether "physician samples" of patented and proprietary medicines, which are distributed free of cost to doctors and prohibited from sale under the Drugs and Cosmetics Act, are liable to central excise duty. It held that excise duty is a tax on manufacture, not on sale, …
The appellant, a manufacturer of electronic equipment, fabricated testing machines worth Rs 31.27 lacs to test its own products and claimed they were for captive consumption and R&D, not liable to excise duty. The department issued a show‑cause notice and, after the appellant’s admissions in its …
ACE Auto Components Ltd, a small‑scale industrial unit, manufactured clutch parts and affixed the well‑known brand name "TATA" alongside its own brand "ACE" on the goods supplied to Tata vehicles. It claimed exemption from central excise duty under SSI Notification Nos. 1/93‑CE and 16/97‑CE. The …
Parle Bisleri Pvt. Ltd., the holding company of Parle Exports Ltd. (PEL), manufactured soft‑drink flavours identified by code names that were developed by PEL. The appellant claimed Small Scale Industry (SSI) exemption under Notifications 175/86 and 1/93 for the years 1989‑1994, while the Revenue …
Pepsi Foods Ltd. manufactured snack products and sold 96% of them to its related person, M/s. Frito‑Lay India, claiming that the sale occurred at its factory gate and that freight charges to the related‑person’s depot should be excluded from the assessable value. The Revenue argued that under the …
Ramala Sahkari Chini Mills Ltd., a sugar manufacturer, claimed CENVAT credit on welding electrodes used for maintenance of its plant. The Excise authorities disallowed the credit, imposed a penalty and the Tribunal upheld the disallowance, relying on earlier decisions that welding electrodes are not …
M/s Nicholas Piramal India Ltd. manufactured Vitamin A and, as an intermediate step, produced crude Vitamin A which it used internally to make animal feed supplements. The Central Excise authorities issued show‑cause notices demanding excise duty on this intermediate product, asserting it was …
M/s. Monsanto Manufacture Pvt. Ltd., a manufacturer of ice‑cream, entered into a sourcing agreement with Brooke Bond Lipton India Ltd. and Unilever (later Hindustan Lever Ltd.) and declared the price of its product based on that agreement, paying excise duty accordingly. The Central Excise …
The Commissioner of Central Excise appealed against the CEGAT order that held Kwality Ice Cream Co. and its buyer, Brooke Bond Lipton India Ltd. (later HLL), were not "related persons" under Section 4(4)(c) of the Central Excise Tariff Act, 1985. The revenue argued that the sourcing agreement gave …
The Supreme Court examined whether manufacturers of excisable final products could claim exemption from excise duty on specified intermediate goods under Notification 121/94‑CE by relying on "intended use" and the doctrine of "substantial compliance" of Chapter X of the Central Excise Rules, despite …
Aurangabad Electricals Ltd., a manufacturer of magneto assemblies, was issued a show‑cause notice alleging that it had undervalued inputs purchased from Bajaj Auto, thereby evading central excise duty. The adjudicating commissioner levied differential duty of Rs.84.27 lakh and a penalty of Rs.69.72 …
The Commissioner of Central Excise issued a show‑cause notice to M/s. Bajaj Auto Ltd. alleging that it supplied aluminum ingots to M/s. Anurang Engineering at an under‑valued landed cost, thereby evading excise duty on the finished castings. The adjudicating authority held Bajaj liable for duty, …
The Revenue appealed against the finding that Shital International’s knitted pile fabric, processed by carding, knitting, shearing and back‑coating, was "unprocessed" and therefore attracted nil excise duty under Notification No. 06/2000‑CE and related notifications. The Supreme Court examined …
Indian Oil Corporation Ltd., a manufacturer of kerosene, claimed a concessional excise duty rate under Notifications 5/98‑CE and 5/99‑CE, which were intended for kerosene used as an illuminant in oil‑burning lamps. The Department denied the claim, holding that the benefit was only for kerosene …
NCC Blue Water Products Ltd., a 100% export‑oriented unit, manufactured shrimp and shrimp seeds and sold them in the domestic tariff area (OTA) without the removal authorization of the Development Commissioner, contrary to the Exim Policy. The revenue issued a notice demanding excise duty under the …
The case concerned M/s Tarpaulin International, which produced "tarpaulin made‑ups" by cutting tarpaulin fabric, stitching the pieces and fixing eye‑lets. The Revenue argued that this process amounted to "manufacture" under Section 2(f) of the Central Excise Act, 1944 and that the finished product …
The appellant, a manufacturer of coated fabrics, sold its products to wholesalers in polythene bags at the factory gate and additionally packed three rolls in hessian cloth for transport to up‑country customers. It claimed a refund of excise duty on the basis that the cost of the hessian cloth, …
Pearl Drinks Ltd. claimed eight deductions while computing excise duty under the Central Excise Act, 1944. The Commissioner allowed six deductions and disallowed two; the company appealed and the tribunal, affirmed by the Supreme Court, upheld the disallowance of the two deductions. The Central …
Bata India Ltd., a footwear manufacturer, produced an unvulcanised sandwiched fabric assembly that it used internally as an intermediate material for making shoe uppers. The Commissioner of Central Excise treated this intermediate product as excisable "goods" under s.2(d) of the Central Excise Act, …
The case concerned whether the erection of an Asphalt Drum/Hot Mix Plant using duty‑paid components constitutes the manufacture of excisable goods under Section 2(d) of the Central Excise Act, 1944, and whether the manufacturers of the plant’s parts were eligible for exemption under Notification …
The Commissioner of Central Excise, Goa appealed the classification of 34 board‑game items manufactured by M/s Funskool (India) Ltd. The Supreme Court, relying on its earlier decision in Mis. Pleasantime Products, held that three of the items—"Snake and Ladder", "Monopoly" and …
The appellant, C.I.T., Mumbai, challenged the assessment that the twisting and texturising of partially oriented yarn (POY) did not constitute "manufacture" under Section 80IA of the Income Tax Act, 1961. The Court examined expert testimony that POY is a semi‑finished yarn which, after undergoing a …
The Commissioner of Central Excise sought interest under Section 11AB of the Central Excise Act, 1944 on differential duty that International Auto Ltd. paid after the date of clearance of goods because the selling price was later revised upward. The assessee contended that the purchase order prices …
Pleasantime Products manufactured the branded word game "Scrabble" and claimed it fell under sub‑heading 9503.00 (puzzles) of Chapter 95 of the Central Excise and Tariff Act, 1985, seeking exemption from excise duty. The Central Excise Department classified it as a board game under heading 95.04, …
Liberty India, a partnership firm operating a small‑scale industrial undertaking, claimed a deduction under s.80‑18 of the Income‑Tax Act for profits arising from Duty Entitlement Passbook (DEP8) and duty‑drawback credits that were posted to its profit and loss account. The Assessing Officer …
The Supreme Court examined a batch of appeals filed by the Central Excise Commissioner against several manufacturers of industrial gases who charged customers for containers such as cylinders, canisters and tanners. The issue was whether these ancillary charges should be included in the "transaction …
The Supreme Court examined two appeals where the Central Excise Tribunal had set aside penalties imposed under Section 11AC of the Central Excise Act because the assessee had paid the short‑paid duty before a show‑cause notice was issued. The Court held that Section 11AC imposes a penalty only when …
M/s Chaudhara Steels (P) Ltd. appealed against the Commissioner of Central Excise, Allahabad, challenging the dismissal of its appeal under Section 35‑G of the Central Excise Act, 1944. The sole issue was whether a High Court can condone delay in filing such an appeal. The Supreme Court examined …
Kushal Fertilisers Ltd, a manufacturer of MS conduit pipes, claimed exemption from central excise duty under Notification No.202/88 but failed to obtain a licence or file a declaration under Rule 174. The Commissioner issued a show‑cause notice under Section 11A and Rule 209A alleging that the …
The Commissioner of Customs & Central Excise filed a reference application under Section 35H(1) of the unamended Central Excise Act, 1944, seeking the High Court’s direction to refer a question of law to the Appellate Tribunal, but the application was filed after the statutory period of 180 days. …
M/s Pragati Silicons (P) Ltd. manufactures plastic nameplates, emblems and logos used on motor vehicles and claimed that these items should be classified under heading 87.08/87.14 as parts and accessories of motor vehicles, thereby qualifying for exemption under notification 15/94 as amended. The …
Accurate Meters Ltd supplied electric meters to various State Electricity Boards under two distinct contracts – one for the supply of meters and another for their transportation and insurance. The contracts stipulated that freight and insurance charges would be levied at average rates, not on actual …
Unison Electronics Pvt. Ltd. manufactured ice‑cream makers under its own brand "CREMICA" and sold them to United Tele Shopping (UTS) and Tele Shopping Network (TSN). The customers' supervisors affixed stickers bearing the abbreviations "UTS" and "TSN" on the goods before dispatch. The Central Excise …
The appellant, a customs preventive authority, challenged the exemption granted to M/s Malwa Industries Ltd under Notification No. 4/2006‑CE dated 1 March 2006, which provided a nil rate of additional duty on certain imported goods used in the same factory. The issue was whether the phrase “same …
The Union of India and other appellants sought to recover central excise dues from SICOM Ltd., which had defaulted on a loan secured by a mortgage under the State Financial Corporation Act, 1951. The State Financial Corporation had taken possession of the mortgaged assets and claimed a first charge …
MIS. India Cine Agencies appealed against the Commissioner of Income Tax, Madras, contending that the conversion of jumbo rolls of photographic film into smaller rolls constituted manufacture/production under Sections 32AB, 80HH and 80I of the Income Tax Act, 1961, and therefore qualified for a …
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