Commissioner of Customs, Calcutta v. G.C. Jain and Anr.

Commissioner of Customs Central Excise and Service Tax Hyderabad vs. Ashwani Homeo Pharmacy

Bench: The Commissioner Of Customs & Central Excise ........................ 9 Before The Customs, Excise & Service Tax Appellate Tribunal ............ 18 Rival Submissions .................................................................................... 24 Points For Determination ........................................................................... 31 The Principles In The Cited Decisions ......................................................... 33 Application Of The Principles & Twin Test ................................................ 55 Whether Re-Look At Classification Of The Product In Question Justified ........ 72 Conclusion ................................................................................................ 76

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 9525 OF 2018 COMMISSSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, HYDERABAD …APPELLANT VERSUS ASHWANI HOMEO PHARMACY …RESPONDENT JUDGMENT DINESH MAHESHWARI, J. Table of Contents Preliminary and brief outline ....................................................................... 2 The Background: Show-Cause Notice and Reply ...................................... 4 Before the Commissioner of Customs and Central Excise ........................ 9 Before the Customs, E…

Commissioner of Central Excise Etc vs. M/S.Aishwarya Industries Through Its Managing Director Etc

Bench: Us.

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.1766 OF 2009 COMMISSIONER OF CENTRAL EXCISE ...APPELLANT VERSUS MADHAN AGRO INDUSTRIES (I) PVT. LTD. ...RESPONDENT WITH CIVIL APPEAL Nos.6703­6710 OF 2009 J U D G M E N T RANJAN GOGOI, J. 1. Aggrieved by the orders passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) (hereinafter referred to as ‘the Tribunal’) holding that the coconut oil manufactured and packed in “small containers” by the respondent(s)­assessee(s) is classifiable under Heading 1513 and…

Commnr. of Central Excise vs. M/S. Wockhardt Life Science Ltd

…IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS.783-803 OF 2004 COMMNR. OF CENTRAL EXCISE ... APPELLANT VERSUS M/S.WOCKHARDT LIFE SCIENCES LTD...RESPONDENT O R D E R 1. These appeals are directed against the judgment and order passed by the Customs, Excise and Gold (Control) Appellate Tribunal, West Zonal Bench at Mumbai in Appeal Nos.E-1252-1271/02-MUM and E/3630-01-MUM dated 18.6.2003. By the impugned judgment and order, the Tribunal has reversed the findings and conclusions reached both by the Adjudicating Authority and the appellate authority. 2. The prima…