Tag: excise classification
Relays manufactured for use only as Railway signaling was classifiable under heading 8536 following equipment predominant use or sole/principal use test – SC ABCAUS Case Law CitationABCAUS 3466 (2021) (03) SC Important case law relied referred:Central Excise vs. Simplex Mills Co. Ltd (2005) 3 SCC 51A. Nagaraju Bros …
Car mattings not classifiable as parts & accessories of motor vehicles. no need to apply common parlance/market test – SC ABCAUS Case Law Citation:ABCAUS 3305 (2020) (05) SC Important case law relied upon by the parties:CCE vs. Wood Craft Products Ltd. Collector of Central Excise, Bombay-II vs. Sterling …
The Show cause notice issued for change in excise classification of goods was barred by limitation, as it was intimated – SC dismissed appeal of the Department ABCAUS Case Law Citation:ABCAUS 2853 (2019) (04) SC The appellant had changed the goods classification under Central Excise Tariff Act, 1985. …
Excise classification of coconut Oil in small packings-In view of the difference of opinion, the Registry directed to place appeals before CJI ABCAUS Case Law Citation: ABCAUS 228 (2018) (04) SC Important Case Laws Cited/relied upon by the parties Rajasthan Oil Mills Vs. Commissioner of Central Excise 12014 (314) ELT 541 The Commissioner of Central Excise and the assessee(s) …