Indian Aluminium Cables Ltd. v. Union of India

COMMISSIONER OF CUSTOMS (IMPORT) vs. M/S WELKIN FOODS

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

…re, the end use of a product does not determine its classification for customs duty purposes. Reliance is placed on Dunlop India Ltd vs Union of India, reported in (1976) 2 SCC 241, Indian Aluminium Cables Ltd vs Union of India & Ors, reported in (1985) 3 SCC 284, Shantilal Khushaldass & Bros. Pvt. Ltd. & Anr v. Assistant Collector of Customs, Goa, reported in (1998) 9 SCC 180, Union of India & Anr v. V.M. Salgaoncar and Bros. Ltd. & Ors, reported in (1998) 4 SCC 263, and Akbar Badrudin Giwani v. Collector of Customs, Bombay, reported in (1990) 2 SCC 203. • The subject goods, at the time of import,…

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

…ories Ltd. [(2004) 9 SCC 83] and B.P.L. Pharmaceuticals Ltd. v. CCE [1995 Supp (3) SCC 1].] 35. However, there cannot be a static parameter for the correct classification of a commodity. This Court in Indian Aluminium Cables Ltd. v. Union of India: (1985) 3 SCC 284 has culled out this principle in the following words: (SCC p. 291, para 13) “13. To sum up the true position, the process of manufacture of a product and the end use to which it is put, cannot necessarily be determinative of the classification of that product under a fiscal schedule like the Central Excise Tariff. What is more important is w…

COMMISSIONER OF CENTRAL EXCISE ETC. vs. M/S.AISHWARYA INDUSTRIES THROUGH ITS MANAGING DIRECTOR ETC

Bench: Us.

…oratories Ltd. (2004) 9 SCC 83 and B.P.L. Pharmaceuticals Ltd. v. CCE 1995 Supp (3) SCC 1.] 62 35. However, there cannot be a static parameter for the correct classification of a commodity. This Court in Indian Aluminium Cables Ltd. v. Union of India (1985) 3 SCC 284 has culled out this principle in the following words: (SCC p. 291, para 13) “13. To sum up the true position, the process of manufacture of a product and the end use to which it is put, cannot necessarily be determinative of the classification of that product under a fiscal schedule like the Central Excise Tariff. What is more imp…

COMMNR.OF CENTRAL EXCISE,NEW DELHI vs. M/S.CONNAUGHT PLAZA REST.(P)LTD.N.D

…, it is the sense in which they understand it which constitutes the definitive index of the legislative intention”. 25. In Collector of Central Excise, Kanpur Vs. Krishna Carbon Paper Co.10, this Court has opined thus : 8 1992 Suppl.(1) SCC 298 9 (1985) 3 SCC 284 10 (1989) 1 SCC 150 16 Page 17 JUDGMENT “12. It is a well settled principle of construction, as mentioned before, that where the word has a scientific or technical meaning and also an ordinary meaning according to common parlance, it is in the latter sense that in a taxing statute the word must be held to have been used, unless contrary…

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…