Central Excise Tariff Act, 1985
6 Supreme Court judgments considering this law. Search within these.
-
Lipi Boilers Ltd. v. The Commissioner of Central Excise, Aurangabad
Issue arose whether the value of the duty paid bought out items delivered directly at the buyer’s site is liable to be included in the value of the boiler cleared by the assessee from its factory in completely knocked down (CKD)…
-
M/S Quippo Energy Ltd. v. Commissioner of Central Excise Ahmedabad – II
Whether the process of placing the Genset within a steel container and fitting the steel container with components such as radiator, ventilation fan, air filter unit, oil tank, pipes, pumps, valve and silencer would amount to…
-
M/S Oswal Petrochemicals Ltd. v. Commissioner of Central Excise, Mumbai - II
(i) Whether a duty demand based on reclassification of the products Benzene and Toluene from chapter 29 to chapter 27 is sustainable when such re-classification is based on test reports of which only a gist was provided to the…
-
(Reliance Communications v. Commissioner of Service
Whether the mobile service providers who pay excise duties on various items for setting up their business more particularly for erection of mobile towers and peripherals like pre-fabricated buildings etc. can take the benefit of…
-
The State of Gujarat v. M/s Ambuja Cement Ltd.
Definition of Purchase Price under sub-Section (18) of Section 2 of the Gujarat Value Added Tax Act, 2003. High Court whether justified in upholding the order passed by the Gujarat Value Added Tax Tribunal wherein it held that…
-
Commissioner of Central Excise Belapur v. Jindal Drugs Ltd.
The issue for consideration is whether an activity of re-labelling of goods i.e. cocoa butter and cocoa powder, by affixing additional labels on both the sides of the packs containing goods, amounts to “manufacture” in terms of…