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    August 1, 2026   Case Laws GST
    Blocked input tax credit applies to GST on industrial-land lease premiums used to construct a taxpayer's factory building.
    August 1, 2026   Case Laws Income Tax
    Passenger carriage under presumptive shipping taxation includes round cruises despite ancillary on-board hospitality and entertainment services.
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    August 1, 2026   Case Laws Income Tax
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    August 1, 2026   Case Laws Income Tax
    Scientific warranty estimation, grossed-up royalty tax and eligible in-house research expenditure deductions were accepted; notice-format challenge failed.
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    August 1, 2026   Case Laws Income Tax
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    August 1, 2026   Case Laws Customs
    Knowledge of import misdeclaration must be corroborated before Customs Broker penalties for aiding duty evasion can stand.
    August 1, 2026   Case Laws Customs
    Valid offence reports and completed KYC protect Customs Brokers from revocation absent proof of overvaluation connivance or licensing breaches.
    August 1, 2026   Case Laws Customs
    Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer.
    August 1, 2026   Case Laws Customs
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    August 1, 2026   Case Laws Customs
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    August 1, 2026   Case Laws IBC
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      Home› Highlights › Central Excise › 2015 › November, 2015 › This
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      Central Excise

      Claim of exemption under notification no. 6/02-CE (serial No....

      Duty Exemption Granted for Formulation with Specified Bulk Drug Under Notification 6/02-CE, Serial No. 57.

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      Central ExciseNovember 18, 2015Case LawsAT
      Claim of exemption under notification no. 6/02-CE (serial No. 57) of a formulation made from two bulk drugs - Diphenoxylate Hydrochloride with Atropine Sulphate. - if a formulation consist of more than one bulk drug, and out of those bulk drugs only one bulk drug is specified in notification the duty exemption to the formulation cannot be denied. - AT
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