June 3, 2026 8:10 am

Customs & Excise

Customs Act, 1962 – Section – 28, 28(1), 28(1)(b) – Exemption notification

Bysclaw

May 15, 2017

This content is restricted to site members. If you are an existing user, please log in. New users may register below.

By sclaw

Related Post

Customs & Excise

Central Excise Act, 1944 — Section 2(f) — Manufacture — Two-fold test — For an activity to be considered “manufacture,” it must result in new, distinct goods with a new identity, character, or use (transformation test), and these resultant goods must be marketable — Both tests must be satisfied. –Section 35L(2) — Amendment retrospectivity — Amendment clarifying that taxability or excisability of goods is included in “determination of any question having a relation to the rate of duty” is clarificatory and retrospective in nature.

May 31, 2026 sclaw

Customs & Excise

Central Excise Act, 1944 — Section 11A(1) proviso — Extended period of limitation — Invocation of extended period of limitation for recovery of excise duty on Naphtha — Requires proof of fraud, collusion, wilful misstatement, or suppression of facts with intent to evade duty — Revenue failed to establish any deliberate act of suppression or evasion by the appellant, a public sector undertaking — Any duty evaded would be revenue neutral due to subsidy mechanism — Extended period of limitation held not applicable.

Mar 26, 2026 sclaw

Customs & Excise

Central Excise Act, 1944 — Section 2(f) (prior to amendment by Act 18 of 2017) — Manufacture — Exemption Notification No.5/98-CE, Entry No.106 — Eligibility for exemption — Manufacture includes series of processes; entire chain of activities must be considered — Where multiple units undertake distinct processes which are ‘integrally connected’ and form a ‘continuous chain’ to convert raw material (grey fabrics) into final excisable product (cotton fabrics), the entire activity constitutes ‘manufacture’ — Distinct ownership or separate bills between the units is irrelevant if the processes are interconnected and essential for producing the final product — Use of power in any intermediate, integrally connected process denies the exemption under Entry 106 (cotton fabrics processed without the aid of power or steam). (Paras 9, 10, 11, 12, 13)

Dec 3, 2025 sclaw

Categories

Archives

You missed

Allotment of Land — Irregularity — Public Interest Litigation — Demolition vs. Regularisation — The court must balance the wrong committed with the current reality and socio-economic consequences — Demolition of a fully operational commercial complex, involving significant investment, employment, and tax revenue, may not serve public interest if financial restitution is possible.

Jun 2, 2026 sclaw

All India Service (Death-cum-Retirement Benefits) Rules, 1958 — Rule 16(2A) — Voluntary Retirement — Acceptance by Central Government — Central Government has the ultimate authority to accept or reject a Voluntary Retirement (VRS) notice — It is not bound by the State Government’s recommendation and must apply its mind to all relevant facts and circumstances — This power is not unconstrained and is guided by DoPT Guidelines, requiring consideration of pending or contemplated disciplinary proceedings that could lead to a major penalty — The Central Government can accept a VRS request even if a major penalty is possible, but this requires a conscious and well-informed decision — Appeals allowed, order of Central Government rejecting VRS set aside, and matter remitted for fresh consideration.

Jun 2, 2026 sclaw

Environment Law — Illegal Sand Mining — Supreme Court’s directions for States to file compliance affidavits — Court expresses displeasure at Rajasthan’s lacklustre response and apathy in implementing directions affecting National Chambal Sanctuary — Rajasthan directed to ensure personal presence of senior officers with compliance reports — Court also directs Madhya Pradesh to address issue of unregistered vehicles.

Jun 2, 2026 sclaw

Casual Labourers (Grant of Temporary Status and Regularisation) Scheme, 1991 — Temporary status casual labourer — Entitlement to pensionary benefits — Held, entitled even in the absence of formal regularisation, provided eligibility criteria under Rule 10(1-B) of CCS (Temporary Service) Rules, 1965, are fulfilled.

Jun 2, 2026 sclaw