Articles for Central Excise Tariff

Tax Monthly Digest: December 2024
1 week, 1 day ago

Tax Monthly Digest: December 2024

Live Law  

SUPREME COURT Subsequent Purchaser Of Imported Vehicle Cannot Be Asked To Pay Customs Duty; Liability On Importer : Supreme Court Case Title: Nalin Choksey v. The Commissioner Of Customs, Kochi The Supreme Court ruled that the 'subsequent purchaser' of an imported motor car cannot be called an 'importer' to attract the liability under the Customs Act, 1962 to pay customs …

India Delhi Mumbai Supreme Court Court Customs Income Tax
Tax Weekly Round-Up [16th December - 22nd December 2024]
2 weeks, 3 days ago

Tax Weekly Round-Up [16th December - 22nd December 2024]

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SUPREME COURT Coconut Oil Classifiable As 'Edible Oil' For Central Excise Tariff; If Sold As Cosmetic, Taxable As 'Hair Oil' : Supreme Court Case : Commissioner of Central Excise, Salem v. M/s Madhan Agro Industries Ltd Case no. Delhi HC Delhi High Court Disallows Income Tax Dept From Adjusting Stayed Demand Towards Previous Refund Due To Nokia Case title: Nokia …

India Delhi High Court Tax Income Tax Title Delhi High Court
Coconut Oil Classifiable As 'Edible Oil' For Central Excise Tariff; If Sold As Cosmetic, Taxable As 'Hair Oil' : Supreme Court
Trending News
3 weeks ago

Coconut Oil Classifiable As 'Edible Oil' For Central Excise Tariff; If Sold As Cosmetic, Taxable As 'Hair Oil' : Supreme Court

Live Law  

The Supreme Court has held that pure coconut oil, packaged and sold in small quantities ranging from 5 ml to 2 litres, would be classifiable as 'Edible oil' for the purposes of the Central Excise Tariff Act, 1985. "we are of the opinion that pure coconut oil sold in small quantities as 'edible oil' would be classifiable under Heading 1513 …

Supreme Court Oil Court Hair Coconut Sold Small
Coconut Oil Classifiable As 'Edible Oil' For Central Excise Tariff; If Sold As Cosmetic, Taxable As 'Hair Oil' : Supreme Court
Trending News
3 weeks ago

Coconut Oil Classifiable As 'Edible Oil' For Central Excise Tariff; If Sold As Cosmetic, Taxable As 'Hair Oil' : Supreme Court

Live Law  

The Supreme Court has held that pure coconut oil, packaged and sold in small quantities ranging from 5 ml to 2 litres, would be classifiable as 'Edible oil' for the purposes of the Central Excise Tariff Act, 1985. "we are of the opinion that pure coconut oil sold in small quantities as 'edible oil' would be classifiable under Heading 1513 …

Supreme Court Oil Court Hair Coconut Sold Small
Modified Vapour Absorption Chiller Machine Cannot Be Categorized As 'Heat Pump' To Avail Concessional Excise Tariff Benefit : Supreme Court Upholds CESTAT Judgment
2 years, 2 months ago

Modified Vapour Absorption Chiller Machine Cannot Be Categorized As 'Heat Pump' To Avail Concessional Excise Tariff Benefit : Supreme Court Upholds CESTAT Judgment

Live Law  

The Supreme Court observed that a Modified Vapour Absorption Chillers cannot be categorized as a Heat Pump to avail concessional tariff benefits under Central Excise Tariff Act, 1985.Customers do not purchase MVAC because it produces hot water and in commercial parlance it is used for air conditioning and refrigeration and not at all for heating purpose, the bench of Justices …

Water Heat Purpose Hot Machine Product Tariff
'Common Parlance', 'Popular Meaning', 'Marketability' Tests Applicable Only If Tariff Entry Classifiable In More Than One Head: SC [Read Judgment]
4 years, 8 months ago

'Common Parlance', 'Popular Meaning', 'Marketability' Tests Applicable Only If Tariff Entry Classifiable In More Than One Head: SC [Read Judgment]

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The Supreme Court on Friday dismissed the Delhi Central Excise Commissioner's appeals against the 2008 decision of the CESTAT holding that "car matting" would be chargeable to duty at 8% under the heading "Carpets and Other Textile Floor Coverings", and not at 16% under "Vehicles other than Railway or Tramway Rolling-Stock and Parts and Accessories Thereof". In the case "Commissioner …

India Judgment Court Accessories Railway Tribunal Goods