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9 judgments · newest first · showing 1–9
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 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 …
The Federation of Hotel and Restaurant Associations of India challenged the applicability of the Standards of Weights and Measures Act, 1976, its 1985 Enforcement Act and the Legal Metrology Act, 2009 to the sale of packaged water bottles served in hotels and restaurants at prices above the printed …
The appellant, Deputy Commissioner of Commercial Taxes, challenged the exemption granted to Mis Hindustan Lever Ltd under the Karnataka Sales Tax Act, 1957, on the ground that the company fixed a uniform maximum retail price (MRP) for tea packets that were marked "inclusive of all taxes" despite …
The State of Maharashtra appealed against a Bombay High Court order that quashed a seizure of sunglasses on the ground that they were not a "pre‑packed commodity" under the Standards of Weights and Measures Act, 1976. The issue was whether sunglasses (and similar items such as watches, phones, …
A complaint under Section 19 of the Standards of Weights and Measures Act, 1976 alleged violations of Rules 2, 4, 6, 8, 9 and 23 of the Packaged Commodities Rules, but failed to identify the individual(s) responsible for the day‑to‑day affairs of the company. The appellant, then Deputy General …
Whirlpool of India Ltd, a refrigerator manufacturer, challenged Notification No. 9 of 2000 issued under Section 4A of the Central Excise Act, which required the maximum retail price (MRP) to be printed on the package of goods. The company argued that a refrigerator is not a “packaged commodity” …
The Supreme Court examined the scope of Sections 4 and 4A of the Central Excise Act, 1944 in relation to the Standards of Weights and Measures Act, 1976 and its Packaged Commodities Rules. It held that Section 4A applies only when five conditions are satisfied: the goods are excisable, sold in …
Sony India Ltd, a colour‑television manufacturer, cleared packed TVs from its factory without printing the maximum retail price, affixing the price later at its depots and offering free gifts to buyers. The Central Excise authority demanded duty at the 18% ad valorem rate (based on the printed …
