Clandestine manufacture and removal - Special Boiling Point ...

Court Demands Scientific Method for Classifying Special Boiling Point Spirit Under Excise Rules, Rejects Anecdotal Evidence.

January 11, 2023

Case Laws Central Excise HC

Clandestine manufacture and removal - Special Boiling Point Spirit - The issue in the case on hand relates to classification of a product which requires to be done in a scientific manner and such classification cannot be determined and concluded based on statements given by either the Director of the company or their employees - HC

View Source

← Previous Next →

Clandestine manufacture and removal - Special Boiling Point ...

Court Demands Scientific Method for Classifying Special Boiling Point Spirit Under Excise Rules, Rejects Anecdotal Evidence.

January 11, 2023

Case Laws Central Excise HC

You may also like:

Cenvat Credit denied - Special Boiling Point Spirits (SBPS)/Solvent 1425 - What is excluded form the definition of ‘input’ is “Motor Spirits commonly known as petrol”...

Income from other sources - addition u/s 56(2)(viib) - Method of valuation of shares issued at premium - FMV - The primary onus to prove the correctness of the valuation...

Addition u/s 56(2)(viib) - taxing the share premium received - DCF Method of Valuation - The primary onus to prove the correctness of the valuation Report is on the...

Classification of goods - Sikko Sol - Special boiling spirit - the “common parlance test”, “marketability test”, “popular meaning test” are all tools for interpretation...

This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

The High Court upheld the order of the Income Tax Appellate Tribunal (ITAT) which had approved the Comparable Uncontrolled Price (CUP) method adopted by the assessee for...

The HC upheld the legislative competence of the erstwhile State of Jammu and Kashmir to impose excise duty on rectified spirit/alcohol/denatured spirit used in medicinal...

Levy and collection of Special Additional Excise Duty (SAED), Road and Infrastructure Cess (RIC), and Agriculture Infrastructure and Development Cess (AIDC) on removal...

Classification - special boiling spirits cannot be considered as part of the main heading motor spirit but they have to be grouped under light oils and preparations...

The petitioner's products were previously classified under heading 7615 of the Customs Tariff Act, 1975, but the Department contended that some products should be...

Revocation of Customs Brokers License - levy of penalty - allegation of Manipulation and fabrication of lab reports - It is not understood as to how the appellant could...

Money Laundering - Jurisdiction of lower court - If the ED wants to invoke the provisions of the PMLA to discern the offence under Section 3 of the PMLA, the designated...

This case deals with the levy of deficit stamp duty and penalty in a court-conducted auction sale. The key points are: In a court-supervised auction sale, the stamp...

Recovery of amount u/s 11D - even if it is assumed that the process of blending of ethanol with motor spirit does not amount to manufacture under Section 2(f) of Central...

Seeks to prescribe rates of Special Additional Excise Duty for exports of petrol and diesel - Notification

Quick Updates: