HR'HEIRS V/s ADDITIONAL COLLECTOR AND COMPETENT AUTHORITY U.L.C. (4) State of Uttar Pradesh v. Hari Ram

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

…therapeutic or prophylactic use of the product would not change its nature as “Hair oil”, if in the common parlance, it is treated as a cosmetic. Another decision of this Court in Sunny Industries (P) Ltd. v. Collector of Central Excise, Calcutta: (2003) 4 SCC 280 has also been relied upon. 8.4.1. Learned ASG has again referred to common parlance test to submit that the product is advertised as hair oil and not a medicament; and is perceived by the public who purchase and sell the product as a hair oil (cosmetic) and not as medicament. For the purpose of construing the 27 words in a statute, the le…

Mr. Bineesh Kodiyeri vs. Directorate of Enforcement

Bench: The Hon’Ble Mr. Justice Suraj Govindaraj Writ Petition No. 13261 Of 2020 (Gm-Res) Between: Mr. Bineesh Kodiyeri S/O Mr. Kodiyeri Balakrishnan Aged About 37 Years Kootamvilla Lane, Maruthankuzhi Thiruvananthapuram District Kerala State – 695013

…WP No. 13261 of 2020 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF MARCH, 2021 BEFORE THE HON’BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 13261 OF 2020 (GM-RES) BETWEEN: MR. BINEESH KODIYERI S/O MR. KODIYERI BALAKRISHNAN AGED ABOUT 37 YEARS KOOTAMVILLA LANE, MARUTHANKUZHI THIRUVANANTHAPURAM DISTRICT KERALA STATE – 695013 … PETITIONER (BY SRI. ARAVIND KAMATH, SR. COUNSEL FOR SRI. RENJITH SHANKER.V, ADVOCATE) AND: DIRECTORATE OF ENFORCEMENT REPRESENTED BY ITS DEPUTY DIRECTOR GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE BE…

The Commissioner of Income TAx-IV vs. M/s. Mahaveer Enterprises (India) Limited

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Commnr. of Central Excise vs. M/S. G. Dayaram & Co

Appeal is disposed of accordingly

…Page 1 JUDGMENT 1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 2416 of 2003 THE BANGALORE TURF CLUB LTD. ...APPELLANT VERSUS REGIONAL DIRECTOR, EMPLOYEES STATE INSURANCE CORPORTION ...RESPONDENT W I T H CIVIL APPEAL NO. 49 of 2006 THE ROYAL WESTERN INDIA TURF CLUB LTD. ...APPELLANT VERSUS EMPLOYEES STATE INSURANCE CORPORTION & ORS. ...RESPONDENT W I T H CIVIL APPEAL NO. 1575 of 2006 THE EMPLOYEES STATE INSURANCE CORPORTION & ORS. ...APPELLANT VERSUS ROYAL WESTERN INDIA TURF CLUB LTD. & ANR. ...RESPONDENT Page 2 JUDGMENT 2 W I T H CIV…