Just a moment...

⚠✕
❮ Top
FeedbackReport
☰
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error ✕
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search ✕
  1. Put words in double quotes for exact word search, eg: "income tax"
  2. Avoid noise words such as : 'and, of, the, a'
  3. Sort by Relevance to get the most relevant document.
  4. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    5. Text Search
  5. The system will try to fetch results that contains ALL your words.
  6. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    7. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
    August 4, 2025 Case Laws Indian Laws
    Fatal accident during commute deemed employment injury under Section 51E of ESI Act, enabling compensation award
    August 4, 2025 Case Laws GST
    Mandatory 60-Day Limit Under Section 54(7) WBGST Act Crucial for Refund Orders; Timelines and Jurisdiction Strictly Enforced
    August 4, 2025 Case Laws GST
    Limitation for Tax Refund Claims Starts from IGST Deposit Date Under Section 77 and Rule 19(1A)
    August 4, 2025 Case Laws Indian Laws
    SC rules against strictures on judges without chance to respond, upholding natural justice principles underlined in precedent
    August 4, 2025 Case Laws Income Tax
    Section 148 Notice Issued by JAO Invalid Under CBDT Faceless Assessment Notification, Reassessment Proceedings Quashed
    August 4, 2025 Case Laws Income Tax
    No Addition Under Section 56(2)(x) for Sale Price Difference Below 5% Due to Ongoing Litigation
    August 4, 2025 Case Laws Indian Laws
    SC confirms exclusive jurisdiction of Madhya Pradesh Arbitration Tribunal under 1983 Act over works contract disputes, limits private arbitration unde...
    August 4, 2025 Case Laws Income Tax
    ITAT Rules Against TPO's Allocation of Indirect Expenses Under Transfer Pricing Rules Section 92C
    August 4, 2025 Case Laws Income Tax
    Interest on Late TDS Payment Allowed as Business Expense Under Section 37(1); 100% Depreciation and Section 80IA Deductions Upheld
    August 4, 2025 Case Laws Service Tax
    CESTAT Rules No Service Tax on Film Telecast Rights or BAS, Quashes Extended Limitation Demand under Service Tax Law
    August 4, 2025 Case Laws GST
    Writ Petition Not Maintainable When Alternative Remedy Exists Under Section 107 of the Act of 2017
    August 4, 2025 Case Laws GST
    Section 6(2)(b) bars multiple tax proceedings on the same matter under WBGST/CGST Act, 2017 (2)(b)
    August 4, 2025 Case Laws GST
    One-Day Delay in Filing Appeal Against Ex Parte Order Condoned Due to Holiday Falling on Deadline
    August 4, 2025 Case Laws GST
    Loading and Transport Services to SEZ Units Are Zero-Rated Under Section 16(1)(b) of IGST Act, 2017
    August 4, 2025 Case Laws GST
    GST on Rice and Wheat Flour Now Based on Packaging Compliance, Not Brand Name Status
    August 4, 2025 Case Laws GST
    Operations with permanent service setup and stored goods qualify as fixed establishment under GST Section 2(71)
    August 4, 2025 Case Laws GST
    Applicant's supply not a "pure service" under Notification 12/2017 due to mixed goods and service charges
    August 4, 2025 Case Laws Income Tax
    Reimbursement of Salary for Seconded Employees Not Fees for Technical Services Under Article 12 India-US DTAA
    August 4, 2025 Case Laws Income Tax
    Section 153A reassessment invalid without actual search under section 132; procedural defects under 292B don't extend scope
    August 4, 2025 Case Laws Income Tax
    Receipts from seismic data services excluded from fees for technical services under Section 9(1)(vii), taxable under Section 44BB
❮

Are you sure you want to delete "My most important" ?

NOTE:

Highlights

Home / Highlights / Central Excise / 2025 / February, 2025 / This
Back

All Highlights

Showing Results for : Law : All
Reset Filters
Showing
Records
ExpandCollapse

    Highlights

    Home / Highlights / Central Excise / 2025 / February, 2025 / This
    Back

    All Highlights

    Showing Results for : Law : AllReset Filters
    Case ID :
    Central Excise

    CESTAT determined classification disputes regarding collar...

    Collar Bands and Fabric Folders Classification: Accessories Under 48185000 and Literature Under 49011020 Attract Different Duties

    📋
    Contents
    Note

    Note

    Note

    Bookmark

    print

    Print

    Print Options

    Central ExciseFebruary 28, 2025Case LawsAT

    CESTAT determined classification disputes regarding collar bands, chest bands, printed fabric folders and swatch cards. The tribunal held collar/chest bands were correctly classified under CETSH 48185000 as apparel accessories attracting 16% duty. Printed fabric folders/swatch cards were found classifiable under CETSH 49011020, rejecting classification under CETSH 48203000 for stationery items. On limitation, the tribunal ruled no willful suppression existed when appellant adopted similar classification in absence of specific provisions. Following Supreme Court precedent requiring willful intent for extended limitation, CESTAT set aside the demand as time-barred since evidence failed to establish deliberate evasion. Appeal allowed with entire demand held barred by limitation.

    View Source View

    You may also like:

    Topics

    ActsIncome Tax
    Next ➔