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    July 31, 2026   Case Laws Income Tax
    Tax-transparent partnership treaty entitlement is assessed partner by partner, while legal-service receipts are not technical-service fees.
    July 31, 2026   Case Laws Income Tax
    Rural agricultural land exclusion shields enhanced acquisition compensation and section 28 interest when the land is not a capital asset.
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    July 31, 2026   Case Laws Income Tax
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    July 31, 2026   Case Laws Income Tax
    Unified peak credit prevents separate taxation of rotating unaccounted cash reflected in common seized group cash books.
    July 31, 2026   Case Laws Customs
    Special vehicles confined to enclosed premises fall outside motor vehicle regulation where they are not adapted for road use.
    July 31, 2026   Case Laws Customs
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    Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained breaches.
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    July 31, 2026   Case Laws Money Laundering
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    July 31, 2026   Case Laws Central Excise
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    July 31, 2026   Case Laws Central Excise
    Nicotine Sulphate classification as a vegetable alkaloid defeated reclassification, extended limitation, and unsupported related-party valuation claims.
    July 31, 2026   Case Laws Indian Laws
    Payee or holder status governs cheque-dishonour complaints; proceedings by an unauthorised deceased payee's heir were quashed.
    July 30, 2026   Notifications DGFT
    Harmonised export classification updates revise ITC (HS) entries, policy conditions and prohibited goods with immediate effect.
    July 30, 2026   Circulars SEBI
    Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an updated compliance framework.
    July 30, 2026   Case Laws GST
    Unsigned GST DRC forms challenge may be pursued through statutory appeal, subject to pre-deposit and delay condonation consideration.
    July 30, 2026   Case Laws GST
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    July 30, 2026   Case Laws GST
    Natural justice in GST appeals requires a hearing and reasoned order; cryptic rejection was quashed and remanded.
    July 30, 2026   Case Laws GST
    Consistency in export-service classification supports input tax credit refunds where identical services lack distinguishing features.

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      Home› Highlights › Central Excise › 2013 › November, 2013 › This
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      Central Excise

      Correct classification of Nestea Tea premix – Under Heading 2...

      Nestea Tea Premix Classification Confirmed Under Heading 2101.20; Demand Deemed Valid Within Limitation Period.

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      Central ExciseNovember 28, 2013Case LawsAT
      Correct classification of Nestea Tea premix – Under Heading 2108.99 OR Heading 2101.20 of CETA – the demand was beyond the period of limitation is not sustainable - the demand was confirmed as being within the period of limitation - AT
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