Supreme Court of India Judgements

47295 Judgements hosted as on 02/08/2026 - Search (FREE), Subscribe @ Rs 99/- for 6 months, sclaw@sclaw.in, WA +91 9417245693.

Category: Customs & Excise

Customs & Excise

Modvat credit – Learned counsel for the appellant pointed out a circular by which Modvat credit has been given on inputs like chemicals and resins, etc. used in the manufacture of sand moulds for subsequent production of iron castings. Learned counsel also pointed out that in respect of the same goods, in the Jamshedpur factory of the same assessee, this benefit has been given to the appellant – Appeal allowed.

Jun 26, 2017 sclaw

  (1998) 79 ECR 513 : (1997) 92 ELT 4 : (1998) 7 JT 474 : (1998) 9 SCC 176 SUPREME COURT OF INDIA TELCO LIMITED, PUNE — Appellant Vs.…

Customs & Excise

Customs Act, 1962 – Section – 15(1), 46(5) – Exemption from duty – Appeal relates to the applicability of the Notifications No. 439/86 and No. 440/86, dated October 6, 1986 whereby partial exemption admissible in respect of basic customs duty and auxiliary customs duty on wood and articles of wood falling under Notifications was withdrawn

Jun 23, 2017 sclaw

  (1997) 94 ELT 454 : (1997) 11 SCC 654 SUPREME COURT OF INDIA KHATTAR ENTERPRISES (P) LTD. — Appellant Vs. COLLECTOR OF CUSTOMS, CALCUTTA — Respondent ( Before :…

Customs & Excise

Constitution of India, 1950 – Article – 14 – Claim for exemption – Respondent company is entitled to the benefit of the exemption notification – In order to be treated as a manufacturer the respondent must not hold any share in the capital of any foreign company and no part of the capital of the respondent company must be held by a foreigner or a foreign company.

Jun 23, 2017 sclaw

  (1999) 107 ELT 579 : (1997) 11 SCC 657 SUPREME COURT OF INDIA UNION OF INDIA (UOI) AND ANOTHER — Appellant Vs. SUHRID GEIGY LTD. — Respondent ( Before…

Customs & Excise

The Tribunal came to the conclusion that the plastic piece parts continued to remain under Entry 15A(2) until the enactment of the Bill on 19th April, 1982, whereupon they became classifiable under Entry 68 – The Act does not take account of Exemption Notifications for they apply only when goods are exigible to duty but, thereby, the payment of duty or a part thereof is exempted – Appeal dismissed.

May 13, 2017 sclaw

  (1997) 57 ECC 245 : (1996) 87 ELT 577 : (1997) 10 JT 368 : (1996) 7 SCALE 719 : (1997) 2 SCC 220 : (1996) 7 SCR 664…

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Aug 16, 2026 sclaw
Property Matters Transfer Of Property Act

Execution Of Unregistered Agreement To Sell Does Not Terminate Subsisting Landlord-Tenant Relationship Nor Entitle Tenant To Section 53A TP Act Protection A. Transfer of Property Act, 1882 — Section 111(e) & (f) — Landlord and Tenant — Determination of lease by express or implied surrender — Execution of agreement to sell by landlord in favour of tenant — Effect on jural relationship — Held, mere execution of an agreement to sell between landlord and tenant does not ipso facto determine the subsisting tenancy — Tenancy is determined only when terms of agreement or unequivocal conduct of parties disclose express or implied surrender — Where agreement to sell contained clause for cancellation and restoration of possession in case loan was not sanctioned, existing possession was referable to tenancy and not to agreement to sell — Landlord-tenant relationship continued to subsist.

Aug 16, 2026 sclaw
C P C

Appellate Courts Should Not Remand Cases Under Order 41 Rule 23 CPC As A Matter Of Course When Sufficient Evidence Is Available On Record. A. Civil Procedure Code, 1908 (CPC) — Order 41 Rules 23 and 24 — Power of Appellate Court to remand — Remand of case to Trial Court for framing of additional issues and fresh evidence — Permissibility — High Court remitted suit regarding one item of property for framing issues on whether sale deed was sham, limitation, and possession — Held, remand is not to be adopted as a matter of ordinary course and reflects incorrect exercise of discretion when sufficient evidence is available on record — Issues already framed by Trial Court were comprehensive enough to cover core disputes — Appellate Court is fully empowered to decide issues on merits or admit additional evidence if warranted, rather than remitting matter to cause unnecessary delay — Remand set aside and appeals restored to High Court for fresh disposal on merits.

Aug 16, 2026 sclaw
Customs & Excise

Extended Period Of Limitation Under Proviso To Section 11A, Central Excise Act Cannot Be Invoked When Facts Are Known To Department Without Wilful Suppression A. Central Excise Act, 1944 — Section 35L — Maintainability of appeal before Supreme Court — Preliminary objection raised by Department that appeal does not come under Section 35L as issue had no relation to rate of duty or valuation — Held, issue raised regarding extended period of limitation on ground of non-inclusion of certain costs in assessable value has an inextricable link with valuation of goods for purposes of assessment — Issue raised in show cause notice fundamentally dealt with valuation of goods — Supreme Court declined to relegate matter to High Court after almost a decade of pendency — Preliminary objection rejected.

Aug 16, 2026 sclaw