Central Excise Tariff Act

The appellants, manufacturers of rubber flaps used to protect tyre tubes, were taxed under sub‑entry (2) of Entry 43 of the Uttar Pradesh Sales Tax Act, 1948 as accessories of motor vehicles. They contended that the flaps were not accessories of a motor vehicle but only of tyres or tubes and should therefore be taxed a…

Mis. Gem Granites, an exporter of cut and polished granite, claimed a deduction under Section 80‑HHC of the Income Tax Act, 1961 for the assessment year 1987‑88. The issue was whether processed granite fell within the exclusionary clause "minerals and ores" in sub‑section (2)(b) of the provision as it stood before the …

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…

M/s Deepak Agro Solution Ltd. imported 200 MT of "Brimstone 90", a product containing about 90 % sulphur and 10 % bentonite, and classified it under Customs Tariff Heading 25.03 (unrefined sulphur). The Deputy Commissioner of Customs re‑classified the goods under Heading 38.08, which deals with insecticides, fungicides…

Mis. Eswaran and Sons Engineers Ltd manufactured Minimum Oil Circuit Breakers and had been paying excise duty by classifying them under tariff sub‑heading 8535. The Department issued show‑cause notices in 1993‑94 seeking reclassification to sub‑heading 8537 and the Assistant Collector reclassified the goods on 19‑Dec‑1…