Central Excise

Supreme Court clarifies interest liability on duty for PSU: Steel Authority of India Limited vs. Commissioner of Central Excise, Bolpur (28 July 2022)

/ B.R. Gavai, Central Excise, Central Excise Act, 1944 with Section 11A, Committee of Disputes, Hima Kohli, Interest on Duty, Judges, Supreme Court Judgments, Tax Law

Steel Authority of India Limited vs. Commissioner of Central Excise, Bolpur: Supreme Court on Interest on Duty Date of the Judgment: 28 July 2022 Citation: [Not Available in Source] Judges: B.R. Gavai, J. and Hima Kohli, J. Can a Public Sector Undertaking (PSU) be liable to pay interest on a duty amount when the matter […]

Supreme Court clarifies interest liability on duty for PSU: Steel Authority of India Limited vs. Commissioner of Central Excise, Bolpur (28 July 2022) Read Post »

Coconut Oil Classification: Supreme Court Divided on Excise Duty for Small Packaging (April 13, 2018)

/ Central Excise, Central Excise Tariff Act, 1985, Central Excise Tariff Act, 1985 with Heading 1513, Central Excise Tariff Act, 1985 with Heading 3305, Central Excise with Chapter 15, Central Excise with Chapter 33, Classification of Goods, Judges, R. Banumathi, Ranjan Gogoi

Coconut Oil Classification: Supreme Court Divided on Excise Duty LEGAL ISSUE: Classification of coconut oil for excise duty purposes based on packaging size. CASE TYPE: Central Excise Case Name: Commissioner of Central Excise vs. Madhan Agro Industries (I) Pvt. Ltd. Judgment Date: April 13, 2018 Introduction Date of the Judgment: April 13, 2018 Citation: Not

Coconut Oil Classification: Supreme Court Divided on Excise Duty for Small Packaging (April 13, 2018) Read Post »

Supreme Court settles refund of Education Cess and Higher Education Cess in excise duty exemption cases: SRD Nutrients vs. Commissioner of Central Excise (2017)

/ A.K. Sikri, Ashok Bhushan, Central Excise, Central Excise Act, 1944 with Section 5A, Exemption from Excise Duty, Finance (No.2) Act, 2004 with Section 91, Finance (No.2) Act, 2004 with Section 93, Finance Act, Judges

Date of the Judgment: November 10, 2017 Citation: (2017) INSC 977 Judges: A.K. Sikri, J., Ashok Bhushan, J. Can manufacturers in North-Eastern states claim a refund on the Education Cess and Higher Education Cess, when they are already exempt from excise duty? The Supreme Court of India addressed this question in a batch of appeals,

Supreme Court settles refund of Education Cess and Higher Education Cess in excise duty exemption cases: SRD Nutrients vs. Commissioner of Central Excise (2017) Read Post »

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