Excise Duty

Supreme Court settles classification of Chewing Tobacco and Zarda for Excise Duty: Commr. Of Cen. Exc. Ahmedabad vs. M/S Urmin Products & Ors. (2023) INSC 951 (20 October 2023)

/ Central Excise Act, 1944, Central Excise Act, 1944 with Section 11A, Central Excise Act, 1944 with Section 4A, Central Excise Tariff Act, 1985, Classification of Goods, Excise Duty

Supreme Court Clarifies Excise Duty on Chewing Tobacco and Zarda: Urmin Products & Ors. (2023) INSC 951 Date of the Judgment: 20 October 2023 Citation: 2023 INSC 951 Judges: S. Ravindra Bhat, J., Aravind Kumar, J. Can a product labeled as “flavored chewing tobacco” be classified differently for excise duty purposes if it contains similar […]

Supreme Court settles classification of Chewing Tobacco and Zarda for Excise Duty: Commr. Of Cen. Exc. Ahmedabad vs. M/S Urmin Products & Ors. (2023) INSC 951 (20 October 2023) Read Post »

Supreme Court clarifies refund claims under Central Excise Act: Western Coalfields Ltd. vs. Commissioner of Central Excise (20 February 2019)

/ A.M. Khanwilkar, Ajay Rastogi, Central Excise Act, 1944, Central Excise Act, 1944 with Section 11B, Excise Duty, Indirect Taxes, Judges, Limitation Period, Refund of Excise Duty, Tax Law

Supreme Court clarifies refund claims under Central Excise Act: Western Coalfields Ltd. vs. Commissioner of Central Excise (2019) LEGAL ISSUE: Applicability of limitation period for refund claims under Section 11B of the Central Excise Act, 1944 when the duty was paid under protest by the manufacturer and the refund is claimed by the buyer. CASE

Supreme Court clarifies refund claims under Central Excise Act: Western Coalfields Ltd. vs. Commissioner of Central Excise (20 February 2019) Read Post »

Supreme Court Upholds Excise Duty on Marketable Agarbathi Perfume: Commissioner of Central Excise vs. Karnataka Soaps & Detergents Ltd. (2017)

/ Central Excise Act, 1944, Central Excise Act, 1944 with Section 11A, Deepak Gupta, Excise Duty, Judges, Madan B. Lokur, Marketability, S. Abdul Nazeer

LEGAL ISSUE: Whether excise duty is applicable on perfumery compounds used in agarbathi manufacturing, and whether actual marketing is necessary for levying such duty. CASE TYPE: Excise Law Case Name: Commissioner of Central Excise & Service Tax, Bangalore vs. M/s Karnataka Soaps & Detergents Ltd. [Judgment Date]: 12 October 2017 Introduction Date of the Judgment:

Supreme Court Upholds Excise Duty on Marketable Agarbathi Perfume: Commissioner of Central Excise vs. Karnataka Soaps & Detergents Ltd. (2017) Read Post »

Supreme Court clarifies interest on delayed excise refunds: Union of India vs. Shreeji Colour Chem Industries (2008)

/ Arijit Pasayat, Central Excise Act, 1944, Central Excise Act, 1944 with Section 11BB, Excise Duty, Judges, Mukundakam Sharma, Refunds, Tax Law, Tax Refunds

Introduction Date of the Judgment: September 15, 2008 Judges: Dr. Arijit Pasayat, J., Dr. Mukundakam Sharma, J. When does the government have to pay interest on delayed refunds of excise duties? The Supreme Court of India addressed this question in a case involving Shreeji Colour Chem Industries. The core issue was whether the company was

Supreme Court clarifies interest on delayed excise refunds: Union of India vs. Shreeji Colour Chem Industries (2008) Read Post »

Supreme Court settles classification of electric fans under Central Excise Act: Khaitan Electrical Ltd. vs. Collector of Central Excise (06 August 2003)

/ B.N. Srikrishna, Central Excise Act, 1944, Central Excise Act, 1944 with Tariff Item No. 33, Classification of Goods, Excise Duty, G.P. Mathur, Judges, S. Rajendra Babu

Introduction Date of the Judgment: 06 August 2003 Citation: 2003 Supp(2) SCR 268 Judges: S. Rajendra Babu, B.N. Srikrishna, G.P. Mathur Are ‘multi-purpose’ electric fans, capable of being used as both table and cabin fans, to be classified based on their primary design and intended use? The Supreme Court of India addressed this question in

Supreme Court settles classification of electric fans under Central Excise Act: Khaitan Electrical Ltd. vs. Collector of Central Excise (06 August 2003) Read Post »

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