Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
Section 35G excludes High Court jurisdiction where the question has a direct and proximate relation to the rate of duty, and excisability is part of that assessment; Section 35L therefore provides the proper forum, and the later insertion of Section 35L(2) was held clarificatory and retrospective. On merits, cutting, grooving, routing and fixing aluminium composite panels for site-specific installation did not amount to manufacture because the panels retained their essential identity, character and end use. Marketability is an independent requirement for excisability and must be proved by objective material, but it became irrelevant once no distinct goods emerged. The appeal was allowed and excise duty was held not attracted.
Section 35G excludes High Court jurisdiction where the question has a direct and proximate relation to the rate of duty, and excisability is part of that assessment; Section 35L therefore provides the proper forum, and the later insertion of Section 35L(2) was held clarificatory and retrospective. On merits, cutting, grooving, routing and fixing aluminium composite panels for site-specific installation did not amount to manufacture because the panels retained their essential identity, character and end use. Marketability is an independent requirement for excisability and must be proved by objective material, but it became irrelevant once no distinct goods emerged. The appeal was allowed and excise duty was held not attracted.
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