Intended use exemption for naphtha upheld; extended limitation rejected for lack of deliberate suppression and revenue neutrality.

Tariff classification of machine parts under Heading 8483 upheld; limitation failed for lack of deliberate suppression.

CENVAT credit on outward transportation turns on place of removal, while ISD distribution does not immunise the recipient from scrutiny.

Special additional excise duty on petrol and diesel reduced for domestic consumption, with export clearances excluded

Export rebate and duty-free export rules narrowed for petrol, diesel and aviation turbine fuel, with a public-sector oil company exception.

Transitional refund claims cannot revive expired CENVAT credit rights, and customs-duty refunds must follow the Customs Act route.

CENVAT credit on specified common input services survives Rule 6 restrictions, with retrospective reversal relief also recognised.

Refund deposit made under departmental insistence attracts interest from deposit date until refund, not voluntary duty payment.

Extended limitation and assessable value deductions rejected against duty demand where sales were documented and supported by contract terms.

Extended period of limitation unsustainable; allowable deductions for prompt payment discounts, pro rata recovery, freight and VAT led to demand being...

Deeming provision under Rule 17(2) limited where installation and transport evidence displace deemed operation, reducing duty liability accordingly.

Classification as Medicaments: ingredients, dosage and licences establish medicinal character, so no differential duty or penalties follow.

Capacity-based taxation rules and mechanistic capacity formula upheld as prima facie within statutory mandate; interim relief refused.

Corroborative Evidence required: seizures and duty demands unsupported by input output theory were set aside for lack of positive proof.

Classification of printed stationery: answer booklets and passbooks classifiable under Chapter 4820; others under Chapter 49; remand ordered.

Procedural Irregularity in Rebate Returns: failure to specify defects invalidates return; rebate allowed if export proof establishes entitlement.

Classification as Ayurvedic medicine: appeals allowed after revenue failed to prove cosmetic character and show cause nondisclosure.