Central Excise Tariff Act, 1985

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 Classifies Polyester and Nylon Covered Yarn under Chapter 54: Sarla Performance Fibers Ltd. vs. Commissioner of Central Excise & Customs (27 April 2017)

/ A.K. Sikri, Ashok Bhushan, Central Excise Tariff Act, 1985, Central Excise Tariff Act, 1985 with Chapter 54, Central Excise Tariff Act, 1985 with Chapter 56, Judges

LEGAL ISSUE: Classification of goods under the Central Excise Tariff Act, 1985. CASE TYPE: Central Excise Law. Case Name: Sarla Performance Fibers Ltd. vs. Commissioner of Central Excise & Customs, Vapi. Judgment Date: 27 April 2017 Can the process of air covering of yarn, using two different types of yarn, be classified as “gimped yarn”

Supreme Court Classifies Polyester and Nylon Covered Yarn under Chapter 54: Sarla Performance Fibers Ltd. vs. Commissioner of Central Excise & Customs (27 April 2017) Read Post »

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