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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Duty upheld for lids as integral parts of containers in tax case</h1> The court upheld the duty demand of Rs. 1890.13 in Commissioner v. Collector of Central Excise, New Delhi (1975) as lids were considered integral parts of ... - The judgment in the case of Commissioner v. Collector of Central Excise, New Delhi (1975) held that lids are integral parts of metal containers, justifying duty on lids even if supplied separately. The demand under Rule 10A was confirmed as the lids had escaped assessment, and Rule 10A was deemed applicable. The appeal was rejected, upholding the duty demand of Rs. 1890.13.

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