CESTAT Case Commentaries

Limitation Period and Non-Excisability of Non-Marketable Intermediate Goods: South India Viscose Ltd. v. Collector of C. Excise, Coimbatore

Date: Apr 25, 1995

Limitation Period and Non-Excisability of Non-Marketable Intermediate Goods: South India Viscose Ltd. v. Collector of C. Excise, Coimbatore Introduction In the landmark case of South India Viscose...

CESTAT Establishes Strict Compliance in Central Excise Regulations: Shree Nath Cement Industries v. Collector Of C Excise, Jaipur

Date: Jun 16, 1994

CESTAT Establishes Strict Compliance in Central Excise Regulations: Shree Nath Cement Industries v. Collector Of C Excise, Jaipur Introduction The case of Shree Nath Cement Industries Pvt. Ltd. v....

Disallowance of Turnover and Additional Discounts as Trade Discounts under Section 4 of the Central Excises & Salt Act: CESTAT Madras's Judgment in Collector Of Central Excise, Madras v. Addison & Company Ltd.

Date: May 18, 1994

Disallowance of Turnover and Additional Discounts as Trade Discounts under Section 4 of the Central Excises & Salt Act: CESTAT Madras's Judgment in Collector Of Central Excise, Madras v. Addison &...

Comprehensive Commentary on Rhino Rubbers Pvt. Ltd. v. Collector Of Central Exc., Bangalore

Date: Apr 20, 1994

Rigorous Scrutiny in Clandestine Manufacturing Cases: Insights from Rhino Rubbers Pvt. Ltd. v. Collector Of Central Exc., Bangalore Introduction The case of Rhino Rubbers Pvt. Ltd. v. Collector Of...

Alpha Toyo Ltd. v. Collector of Central Excise: Clarifying the Doctrine of Dummy Units and Clubbing of Clearances

Date: Mar 24, 1994

Alpha Toyo Ltd. v. Collector of Central Excise: Clarifying the Doctrine of Dummy Units and Clubbing of Clearances 1. Introduction The case of Alpha Toyo Ltd. v. Collector of Central Excise, New Delhi...

CESTAT Broadens Interpretation of Misconduct Under Customs House Agents Licensing Regulations

Date: May 14, 1993

CESTAT Broadens Interpretation of Misconduct Under Customs House Agents Licensing Regulations Introduction The case of Thakkar Shipping Agency v. Collector Of Customs, Bombay adjudicated by the...

Recognition of Genuine Manufacturer's Invoice in Customs Valuation: Sai Impex v. Collector of Customs

Date: Jul 15, 1992

Recognition of Genuine Manufacturer's Invoice in Customs Valuation: Sai Impex v. Collector of Customs Introduction The case of Sai Impex v. Collector of Customs, adjudicated by the Customs, Excise...

Tax Liability on Assembled Goods: Comprehensive Analysis of I.G.E (India) Ltd. v. Collector Of Central Excise

Date: Dec 19, 1990

I.G.E (India) Ltd. v. Collector Of Central Excise: Implications on Tax Liability and Manufacturing Definitions Introduction The case of I.G.E (India) Ltd. v. Collector Of Central Excise revolves...

J.K Synthetics Ltd. v. Collector of C. Ex.: Consolidation of Central Excise Licenses

Date: Sep 14, 1990

J.K Synthetics Ltd. v. Collector of Central Excise: Consolidation of Excise Licenses for Factory Complexes Introduction The case of J.K Synthetics Ltd. v. Collector of Central Excise adjudicated by...

Distinguishing Separate Entities: Insights from Pimpri Gases v. Collector of Central Excise

Date: May 24, 1990

Distinguishing Separate Entities: Insights from Pimpri Gases v. Collector of Central Excise Introduction The case of Pimpri Gases v. Collector of Central Excise adjudicated by the Central Excise and...

CESTAT Upholds Commercial Interpretation of 'Marble' in Import Regulations

Date: Aug 15, 1989

CESTAT Upholds Commercial Interpretation of 'Marble' in Import Regulations Introduction The case of Akbar Badruddin Jiwani v. Collector of Customs, adjudicated by the Central Excise and Service Tax...

CESTAT Ruling Clarifies Import Regulations for SKD Components under OGL: Susha Electronics Industries v. Collector Of Customs & C.E.

Date: Aug 4, 1987

CESTAT Ruling Clarifies Import Regulations for SKD Components under OGL: Susha Electronics Industries v. Collector Of Customs & C.E. Introduction The case of Susha Electronics Industries v. Collector...

Interpretation of Customs Exemption Criteria in Bombay Oil Industries v. Collector Of Customs

Date: Nov 22, 1984

Interpretation of Customs Exemption Criteria in Bombay Oil Industries v. Collector Of Customs Introduction The case of Bombay Oil Industries v. Collector Of Customs, Bombay was adjudicated by the...

Clarifying Classification Under Central Excise Tariffs: A Commentary on Precision Fasteners Ltd. v. Collector Of Central Excise, Bombay

Date: Sep 18, 1983

Clarifying Classification Under Central Excise Tariffs: A Commentary on Precision Fasteners Ltd. v. Collector Of Central Excise, Bombay Introduction The case of Precision Fasteners Ltd., Bombay v....