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7 judgments · newest first · showing 1–7
Eastern Diecasting Industry, which manufactures railway overhead equipment and fittings, was classified under Central Excise Tariff Item 68 and faced a demand for duty and a penalty under Rule 173 Q of the Central Excise Rules, 1944, for allegedly exceeding exemption limits. The company argued that …
The case concerned the interpretation of Item 14‑D of the Central Excise Tariff, which reads ‘Synthetic organic dyestuffs (including pigment dyestuffs) and synthetic organic derivatives used in any dyeing process.’ The appellant argued that the phrase ‘used in any dyeing process’ applied to both …
Raja Radio Co imported Class‑E high‑temperature resisting material consisting of presspahn paper laminated with polyester film and paid customs duty under heading 39.01/06 of the Customs Tariff Act, 1975, together with counter‑vailing duty under tariff item 17(2). The company later claimed a refund, …
M/s Paharpur Cooling Towers Pvt. Ltd. was engaged in constructing cooling towers and purchased hub‑and‑blade assemblies, which it assembled and installed in the towers. The assemblies were mounted on motor shafts but had no electric motor or other electricity‑generating device attached. The issue …
Indian Tool Manufacturers produced carbide "throw‑away" inserts that were initially classified under Tariff Item 68, later under Item 51A(iii) after an amendment, and subsequently re‑classified by the Assistant Collector of Central Excise as Item 62 (Tool Tips). The manufacturer appealed the …
The appellants operated a video cinema using an ENTEL video projector system that displayed pre‑recorded movies from VCR/VCP on a large separate screen. They obtained licences under the Maharashtra Cinemas (Regulation) Rules, 1966 (as amended) but a touring cinema licence‑holder challenged the …
Calcutta Steel Industries classified its thin rectangular steel products (thickness <3 mm, width <75 mm) as bars under Central Excise Tariff Item 26AA(ia). The Assistant Collector of Central Excise, and later the Collector, held that the same products fell within the definition of "hoops" and should …
