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    July 25, 2026   Case LawsCustoms
    Motor-vehicle parts classification governs dashboard display assemblies, excluding flat-panel display treatment and the related customs exemption.
    July 25, 2026   Case LawsCompanies Law
    Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
    July 25, 2026   Case LawsFEMA
    Inherent jurisdiction, mandatory FERA notice and speedy-trial protections required quashing of prolonged criminal proceedings.
    July 25, 2026   Case LawsMoney Laundering
    Anticipatory bail under PMLA remains available despite ineffective proclamation proceedings, subject to satisfaction of statutory twin conditions.
    July 25, 2026   Case LawsMoney Laundering
    Proceeds of crime require a proven scheduled-offence nexus; prolonged pre-trial detention may justify regular bail under PMLA.
    July 25, 2026   Case LawsMoney Laundering
    Money-laundering prosecution focuses on scheduled offences and proceeds of crime, while discharge requires only a prima facie case.
    July 25, 2026   Case LawsMoney Laundering
    Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
    July 25, 2026   Case LawsMoney Laundering
    Equivalent-value property attachment extends to pre-existing assets when alleged crime proceeds cannot be traced or recovered.
    July 25, 2026   Case LawsService Tax
    Despatch money under FOB export contracts is a contractual incentive, not taxable consideration for port services without a service nexus.
    July 25, 2026   Case LawsIndian Laws
    Stamp duty on mining leases may rest on anticipated royalty where extraction value is indeterminate at execution.
    July 25, 2026   Case LawsIndian Laws
    Contractual GST reimbursement arbitration remains valid, but unsupported tax calculations may be severed and remitted for fresh determination.
    July 25, 2026   Case LawsIndian Laws
    Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
    July 24, 2026   CircularsSEBI
    Securities transmission framework introduces QTP, streamlined succession documents, standardised forms and time-bound processing for uncontested death...
    July 24, 2026   CircularsGST
    Centralised GST taxpayer administration is under review for entities sharing a PAN across multiple Central Tax GST registrations.
    July 24, 2026   Case LawsGST
    GST registration restoration after return defaults requires revocation application, pending return filing, statutory-dues compliance and authority ver...
    July 24, 2026   Case LawsGST
    Valid GST adjudication requires notice to an existing person; proceedings against a deceased proprietor are non est.
    July 24, 2026   Case LawsGST
    Pre-trial detention in GST prosecutions requires exceptional justification where investigation is complete and trial is delayed.
    July 24, 2026   Case LawsGST
    Effective GST notice communication requires proper portal upload and a meaningful hearing before ex parte adjudication can stand.
    July 24, 2026   Case LawsGST
    Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
    July 24, 2026   Case LawsGST
    Proceedings against an amalgamated company are invalid when initiated after its dissolution; successor companies retain standing to challenge them.
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    July 25, 2026   Case Laws Customs
    Motor-vehicle parts classification governs dashboard display assemblies, excluding flat-panel display treatment and the related customs exemption.
    July 25, 2026   Case Laws Companies Law
    Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mismanagement.
    July 25, 2026   Case Laws FEMA
    Inherent jurisdiction, mandatory FERA notice and speedy-trial protections required quashing of prolonged criminal proceedings.
    July 25, 2026   Case Laws Money Laundering
    Anticipatory bail under PMLA remains available despite ineffective proclamation proceedings, subject to satisfaction of statutory twin conditions.
    July 25, 2026   Case Laws Money Laundering
    Proceeds of crime require a proven scheduled-offence nexus; prolonged pre-trial detention may justify regular bail under PMLA.
    July 25, 2026   Case Laws Money Laundering
    Money-laundering prosecution focuses on scheduled offences and proceeds of crime, while discharge requires only a prima facie case.
    July 25, 2026   Case Laws Money Laundering
    Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and provident fund.
    July 25, 2026   Case Laws Money Laundering
    Equivalent-value property attachment extends to pre-existing assets when alleged crime proceeds cannot be traced or recovered.
    July 25, 2026   Case Laws Service Tax
    Despatch money under FOB export contracts is a contractual incentive, not taxable consideration for port services without a service nexus.
    July 25, 2026   Case Laws Indian Laws
    Stamp duty on mining leases may rest on anticipated royalty where extraction value is indeterminate at execution.
    July 25, 2026   Case Laws Indian Laws
    Contractual GST reimbursement arbitration remains valid, but unsupported tax calculations may be severed and remitted for fresh determination.
    July 25, 2026   Case Laws Indian Laws
    Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings.
    July 24, 2026   Circulars SEBI
    Securities transmission framework introduces QTP, streamlined succession documents, standardised forms and time-bound processing for uncontested death claims.
    July 24, 2026   Circulars GST
    Centralised GST taxpayer administration is under review for entities sharing a PAN across multiple Central Tax GST registrations.
    July 24, 2026   Case Laws GST
    GST registration restoration after return defaults requires revocation application, pending return filing, statutory-dues compliance and authority verification.
    July 24, 2026   Case Laws GST
    Valid GST adjudication requires notice to an existing person; proceedings against a deceased proprietor are non est.
    July 24, 2026   Case Laws GST
    Pre-trial detention in GST prosecutions requires exceptional justification where investigation is complete and trial is delayed.
    July 24, 2026   Case Laws GST
    Effective GST notice communication requires proper portal upload and a meaningful hearing before ex parte adjudication can stand.
    July 24, 2026   Case Laws GST
    Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functions.
    July 24, 2026   Case Laws GST
    Proceedings against an amalgamated company are invalid when initiated after its dissolution; successor companies retain standing to challenge them.

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

      Classification of shrink sleeves - the printing was only...

      Shrink Sleeves Classified as Plastic Industry Product; Printing Considered Incidental to Tamper-Proof Packaging Function.

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      Central ExciseSeptember 10, 2015Case LawsSC
      Classification of shrink sleeves - the printing was only incidental and the main purpose of the product is to provide tamper protection to the product to make shatter resistance, enhance puncture resistance and tamper proof packing - it is covered by plastic industry - SC
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