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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>Collector's duty decision set aside, case remanded for fresh consideration by Commissioner. Govt. clarification to be considered.</h1> The Collector (Appeals) decision was set aside, and the case was remanded for fresh consideration by the Commissioner (Appeals) regarding duty on packs of ... Valuation - Packing The judgment relates to an appeal regarding duty on packs of Optical Whitening Agent. The notification's interpretation was in question. The Collector (Appeals) decision was set aside, and the case remanded for fresh consideration by the Commissioner (Appeals). The appellant's contention will be re-evaluated based on the Govt. of India's decision and Ministry's clarification. The appeals were allowed.

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