Central Excise Tariff Act, 1985

Supreme Court Classifies Anardana: Customs Duty Dispute Resolved (2022)

/ Bela M. Trivedi, Classification of Goods, Customs Law, Customs Tariff Act, 1975, Customs Tariff Act, 1975 with Section 0813, Customs Tariff Act, 1975 with Section 1209, Import Policy, Judges, Sanjiv Khanna

Supreme Court Classifies Anardana: Customs Duty Dispute Resolved (2022) LEGAL ISSUE: Classification of dried pomegranate seeds (anardana) for customs duty. CASE TYPE: Customs and Excise Law Case Name: Commissioner of Customs and Central Excise, Amritsar vs. M/s D.L. Steels Etc. Judgment Date: 11th July 2022 Introduction Date of the Judgment: 11th July 2022 Citation: Civil […]

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Supreme Court settles classification of car mats: Textile Floor Coverings vs. Vehicle Accessories (2020)

/ Aniruddha Bose, Central Excise Law, Central Excise Tariff Act, 1985, Central Excise Tariff Act, 1985 with Section 57, Central Excise Tariff Act, 1985 with Section 87, Classification of Goods, Deepak Gupta, Judges, Textile Floor Coverings, Vehicle Parts and Accessories

Supreme Court Classifies Car Mats Under Textile Floor Coverings, Not Vehicle Accessories LEGAL ISSUE: Whether car mats should be classified as “textile floor coverings” or as “parts and accessories” of motor vehicles. CASE TYPE: Central Excise Law Case Name: Commissioner of Central Excise, Delhi-III vs. M/S. Uni Products India Ltd. Judgment Date: May 1, 2020

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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

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Coconut Oil Classification Under Excise Law: Supreme Court Divided on Edible vs. Hair Oil (13 April 2018)

/ Central Excise Tariff Act, 1985, Central Excise Tariff Act, 1985 with Heading 1513, Central Excise Tariff Act, 1985 with Heading 3305, General Rules for the Interpretation of the Schedule to the Tariff Act, Judges, R. Banumathi, Ranjan Gogoi

Coconut Oil Classification Under Excise Law: Supreme Court Divided on Edible vs. Hair Oil Date of the Judgment: 13 April 2018 The Supreme Court of India grappled with a seemingly simple question: Should coconut oil in small packages be classified as an edible oil or a hair oil for excise duty purposes? This seemingly straightforward

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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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