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    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.
    July 31, 2026   Case Laws Income Tax
    Trust character follows dominant objects and activities, supporting charitable registration and approval despite incidental religious expenditure.
    July 31, 2026   Case Laws Income Tax
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    July 31, 2026   Case Laws Income Tax
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    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.
    July 31, 2026   Case Laws Money Laundering
    Writ maintainability despite alternative remedies permits scrutiny of arbitrary money-laundering initiation, but account-freezing relief requires prima facie justification.
    July 31, 2026   Case Laws Money Laundering
    Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed dues.
    July 31, 2026   Case Laws Central Excise
    Personal liberty in economic-offence bail requires compelling custody justification; bail granted where the triple test was unmet.
    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
    Extraordinary writ jurisdiction cannot revive a time-barred statutory GST appeal merely because appellate limitation has expired.
    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.
    July 30, 2026   Case Laws GST
    Mandatory hearing before adverse GST determination protects natural justice; unconsidered replies invalidate resulting demand and appellate action.

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      Home› Highlights › Central Excise › 2015 › July, 2015 › This
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      Central Excise

      For the purpose of classification of mineral oils other than...

      Mineral oils must be classified under CETH 2710.29; only PDS kerosene qualifies for exemption under notification 75/84-CE.

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      Central ExciseJuly 14, 2015Case LawsAT
      For the purpose of classification of mineral oils other than Kerosene cleared through PDS, these products will also be classified under CETH 2710.29, as held by various judicial pronouncements, but for the purpose of benefit under exemption notification 75/84-CE only those categories of Kerosene will be eligible which are distributed though PDS. - AT
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