Supreme Court of India Judgements

46780 Judgements hosted as on 30/05/2025 - Search (FREE), Subscribe, Read & Download

Category: Customs & Excise

Customs & Excise

Central Excise Tariff Act, 1985 – Mere broad-basing of the entries in Chapter 30 and Chapter 33 of the First Schedule to the Act 1985, by itself, could not have been the justification for an attempt at re-classification of the product – anything which is prepared for being used on the hair and carries the name “Hair Oil”, would lose its character as medicament if otherwise it has been prepared for therapeutic or prophylactic uses – Moreover, rewording and regrouping of different entries in medicaments are hardly of any impact on the character of the product in question.

May 7, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH COMMISSSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, HYDERABAD — Appellant Vs. ASHWANI HOMEO PHARMACY — Respondent ( Before : Dinesh Maheshwari and Vikram…

Customs & Excise

Central Excise Act, 1944 – Section 11A – HELD We do not accept the contention that recovery of excise duty cannot be made pursuant to an appeal filed after invoking the provisions of Section 35-E, if the timelimit provided in Section 11-A has expired. To so read the provisions, would be to render Section 35-E virtually ineffective, which would be impermissible

Mar 26, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF CENTRAL EXCISE, MUMBAI – 1 — Appellant Vs. M/S. MORARJEE GOKULDAS SPG. & WVG. CO. LIMITED — Respondent ( Before : M.R.…

Customs & Excise

Central Excise Act, 1944 – Section 4(4)(c) – Valuation of excisable goods – Related person – There is no finding that the price of the goods was lower than what was the price of those goods, in the market – In view of the foregoing discussion, it has to be concluded that the revenue’s decision in rejecting the value at which the goods were sold, by treating the assessee as a related person, was erroneous.

Mar 25, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH M/S BILAG INDUSTRIES P. LTD. AND ANOTHER — Appellant Vs. COMMR. OF CEN. EXC. DAMAN AND ANOTHER — Respondent ( Before : S. Ravindra…

Customs & Excise

The attempt by the appellants to have these appeals argued of only academic interest and would not serve any practical purpose because there is no current lis where the principles and circumstances prior may be applied. – Impose costs of Rs. 5,00,000/- on the appellants for unnecessarily prolonging the proceedings before SCOI. This sum is to be donated to any benevolent organisation that helps children with cancer.

Feb 16, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH G.T.C. INDUSTRIES LTD (NOW KNOWN AS GOLDEN TOBACCO LIMITED) THR. MANAGER LEGAL AND ANOTHER — Appellant Vs. COLLECTOR OF CENTRAL EXCISE AND OTHERS —…

Customs & Excise

Wikipedia – note of caution against using such sources for legal dispute resolution – These sources, despite being a treasure trove of knowledge, are based on a crowdsourced and user generated editing model that is not completely dependable in terms of academic veracity and can promote misleading information as has been noted by this court on previous occasions also – Courts and adjudicating authorities should rather make an endeavor to persuade the counsels to place reliance on more reliable and authentic sources.

Jan 19, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH HEWLETT PACKARD INDIA SALES PVT. LTD. (NOW HP INDIA SALES PVT. LTD.) — Appellant Vs. COMMISSIONER OF CUSTOMS (IMPORT), NHAVA SHEVA — Respondent (…

Customs & Excise

Excise duty – Determination of value of goods – is deemed to be the ‘normal price’ of the goods that are ‘ordinarily sold’ in the course of business, and where the price is the ‘sole consideration’ for the transaction. It is only when this cannot be gleaned from the set of transactions available on record that we resort to Section 4(1)(b)

Dec 10, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, ROHTAK — Appellant Vs. MERINO PANEL PRODUCT LTD. — Respondent ( Before : Surya Kant and J.B.…

Customs & Excise

Central Excise Act, 1944 – Section 11B – Central Excise Rules, 2002 – Rule 18 – Rebate of duty – While making claim for rebate of duty under Rule 18 of the Central Excise Rules, 2002, the period of limitation prescribed under Section 11B of the Central Excise Act, 1944 shall have to be applied and applicable

Dec 4, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH SANSERA ENGINEERING LIMITED — Appellant Vs. DEPUTY COMMISSIONER, LARGE TAX PAYER UNIT, BENGALURU — Respondent ( Before : M.R. Shah and M.M. Sundresh, JJ.…

Customs & Excise

HELD a chiller machine is attempting to masquerade as a heat pump, to gain concessional tariff benefits – Conclusion therefore is inevitable that the MVAC machine must not be categorized as a Heat Pump – falls in Sub-heading 8418.10 of the Central Excise Tariff Act, 1985, in the category of refrigerating equipment.

Oct 13, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH M/S THERMAX LTD. THROUGH ITS DIRECTOR — Appellant Vs. COMMISSIONER OF CENTRAL EXCISE, PUNE-1 — Respondent ( Before : K.M. Joseph and Hrishikesh Roy,…

You missed

C P C

Appellate court should decide on merits based on document interpretation when possible, rather than unnecessarily remanding, particularly when area and boundaries are consistent.

May 30, 2025 sclaw
Electricity Act

Determination of ‘change in law’ compensation and carrying cost at LPS rates is governed by PPA restitutionary principles, effective from the event date, requiring supplementary billing after competent forum adjudication.

May 30, 2025 sclaw
Constitution

Fundamental right under Article 22(1) requires meaningful communication of valid arrest grounds for lawful detention, failure vitiates arrest.

May 30, 2025 sclaw
Cr P C

Criminal Procedure Code, 1973 — Section 482 — Discretionary power — Exercise of — Quashing of proceedings at advanced stage of trial — Even if trial advanced, where dispute purely commercial, fully settled with no outstanding dues, and no continuing public interest, continuation of criminal proceedings amounts to abuse of process and can be quashed.

May 30, 2025 sclaw