Sprint R.P.G. India Ltd. v. Commissioner of Customs-I, Delhi

2 SCC 486Reported decision2000#23528 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2004 to 2016.

Judgments citing Sprint R.P.G. India Ltd. v. Commissioner of Customs-I, Delhi

PR.COMMISSIONER OF INCOME TAX vs. MULTIPLEX CAPITAL LTD

ITA/612/2016HC Delhi19 Aug 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA

…m the experience and observation of the common course of nature, the constitution of the human mind, the springs of human action, the usages and habits of society and ordinary course of human affairs. 64.16. In Sodhi Transport Co. v. State of U.P., (1986) 2 SCC 486, the Supreme Court held that the rules of presumption are deduced from enlightened human knowledge and experience and are drawn from the connection, relation and coincidence of facts, and circumstances. 64.17. In State of W.B. v. Mir Mohammad Omar, (2000) 8 SCC 382, the Supreme Court held that presumption of fact is an inference as to the ex…

ANJALEEM ENTERPISES PVT. LTD. vs. COMMNR. OF CENTRAL EXCISE, AHMEDABAD

C.A. No.-002487-002487 - 2000Supreme Court16 Jan 2006

For Respondent: Commissioner of Central Excise, Ahmedabad

Section 11ASection 35

…orded media; and that, the only function of EPROM was that of a recorded media. In this connection, learned counsel placed reliance on the judgment of this court in the case of Sprint RPG India Ltd. v. Commissioner of Customs-I, Delhi reported in (2000) 2 SCC 486. Learned counsel further submitted that once the programmed EPROM stood classified under CH 85.24, then, even if it was cleared along with STD-PCO unit, classifiable under CH 85.17, the said EPROM remained classifiable under CH 85.24. In this connection, learned counsel placed reliance on note 6 to chapter 85. Reliance was also placed on…

COMMNR. OF CENTRAL EXCISE, PONDICHERRY vs. M/S. ACER INDIA LTD

C.A. No.-010185-010186 - 2003Supreme Court24 Sept 2004

For Respondent: M/s. ACER India Ltd

Section 11ASection 4

…he appellants that the goods, in question, are, in fact, software." On an appeal preferred therefrom by the assessee, a Division Bench of this Court in Sprint R.P.G. India Ltd. Vs. Commissioner of Customs-I, Delhi [2000 (116) E.L.T. 6 (SC) : (2000) 2 SCC 486], upon taking into consideration the rules of interpretation mentioned in the First Schedule appended to the Customs Tariff Act which lay down the general rules for interpretation and classification of goods, held: "11. Testing it from the aforesaid rules of interpretation, it would be clear that the disk or a floppy on which computer data is…