Central Excise and Salt Act

The respondent, Fenoplast (P) Ltd., manufactures rexine cloth by coating 100% cotton fabric with PVC resin, plasticizers and fillers. It argued that because cotton constituted only 8% of the finished product, the cloth could not be classified as a "cotton fabric" under Tariff Item 19(III) of the Central Excise and Salt…

Essar Steel Ltd. and other off‑takers had long‑term contracts to purchase regasified LNG (RLNG) at a fixed price. In 2007 the Union Government issued a policy directive to pool RLNG prices and apply a uniform, non‑discriminatory price to all long‑term contracts, which raised the price for the appellants. The appellants…

Mis Naturalle Health Products (P) Ltd. manufactured medicated cough drops, throat drops, Sloan's balm and Sloan's rub under an Ayurvedic drug licence and claimed that the products should be classified under Chapter 3003.30 of the Central Excise Tariff as Ayurvedic medicaments, attracting nil duty. The Central Excise au…