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205 judgments · newest first · showing 201–205
Sanden Vikas (India) Ltd., a manufacturer of car air‑conditioning kits, claimed exemption under Notification No.166/86‑CE by classifying its kits under Item 5 of Heading 8415. The Assistant Collector treated the kits as air‑conditioners under Item 3, leading to a demand for duty. After the amendment …
The State of West Bengal and its Commissioner of Commercial Taxes appealed against a West Bengal Taxation Tribunal order that had suspended Explanation‑I to Section 2(1a‑1) of the Bengal Finance (Sales Tax) Act, 1941 and declared sub‑sections 6 and 7 of Section 4C and Rule 48L(4) of the Sales Tax …
Daewoo Motors India Ltd imported plant and equipment under the Export Promotion Capital Goods (EPCG) Scheme, which required it to meet export obligations equal to six times the CIF value of the imports. The company furnished bank guarantees for licences exceeding Rs 100 crore. Although the …
M/s P & B Pharmaceuticals (P) Ltd., a small‑scale manufacturer of patent and proprietary medicines, used the logo "P/B" assigned by M/s P & B Laboratories Ltd. The Central Excise authorities issued several show‑cause notices alleging that its distributor was a related person and that the logo was …
The plaintiff, Zahirul Islam, sued Mohd. Usman and others. One of the defendants (Defendant No.2) died on 1 February 1995, but the trial court proceeded ex parte against him without substituting his legal representative. The legal representative later sought a stay of execution of the decree under …
