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Central Excise Tariff Act

A collection of 2 posts

Oswal Petrochemicals Ltd. vs Commissioner Of Central Excise, Mumbai 2025 INSC 578 -Central Excise Rules

Central Excise Rules 1944-Rule 56- The use of the word shall in sub-rule (2) is indicative of the mandatory nature of the provision. The officer who has taken the samples for testing has to communicate the result of such test to the manufacturer. Therefore, the officer is under a positive

Central Excise Tariff Act

Commissioner Of Central Excise, Salem vs Madhan Agro Industries (India) Private Ltd. 2024 INSC 1002- Central Excise Tariff Act - Common Parlance Test

Central Excise Tariff Act, 1985- Pure coconut oil sold in small quantities as ‘edible oil’ would be classifiable under Heading 1513 in Section III-Chapter 15 of the First Schedule to the Central Excise Tariff Act, 1985, unless the packaging thereof satisfies all the requirements set out in Chapter Note 3