Revenue appeal dismissed; goods classed as "paper bidi" under subheading 2403.19.29 based on packaging and labeling

Remand for fresh adjudication on rebate under r.18 CER 2002, parity of BED/NCCD, s.142(4) CGST issues

Appellant's micro-nutrient product classified as 'other fertilizer' under Chapter Note 6 and CETH 3105, not 3808

Assembled on-site CKD steam plant is immovable, not excisable; bought-out items excluded from assessable value under Section 11A(1)

Demand set aside: extended limitation cannot sustain 01.05.2003-30.09.2004; Rule 9 misapplied without s.4(3)(b)(ii)-(iv) findings and Rule 10 mandates...

Revenue evidence rejected for failing statutory certification under s.36B CEA 1944; digital and physical proof lacked admissible value

Testing samples were bona fide, not clandestine removal; courier weight variances not proof; Rule 4 of 2004 permits re-crediting CENVAT

Appellant allowed to claim Notification No.20/2007-CE refunds despite inadvertent filing under Notification No.56/2003-CE as revenue did not dispute e...

Condition No.47A compliance and Section 11D demand quashed; exemption granted for pipes used in water supply scheme

Appeal allowed; excise demand and penalties under Rule 25 read with s.11AC and Rule 26 annulled for lack of evidence

Appeal allowed: Fabricated car-carrier trailers mounted on duty-paid customer chassis are motor vehicles classifiable under Heading 8704

Mixed-cereal products properly classified under CETH 2106; reclassification to 1901 rejected and Rule 25 penalty set aside

DTA clearances by EOU treated as similar goods under Para 6.8(a) FTP; differential excise demands quashed

Appeal allowed: DTA clearances of vaccines under HSN 3002 treated as similar goods; FTP paras 6.8(a)/(k) and Notification No.23/2003-C.E. apply

CENVAT credit allowed for concessional CVD on imported steam coal; Rule 3 inapplicable, Section 14 demand quashed

Appeal allowed; duty demand on imported TV components quashed as parts lacked essential character of complete TV sets; penalties annulled

Valuation of stock transfers under s.4(1)(b) read with Rule 7 allows pre-removed discounts as assessable value deductions

Subcontractor entitled to exemption for supplies linked to ICB-awarded petroleum operations; duty demand annulled on merits

Appeal allowed: conversion treated as manufacture, entitlement under Notification No.56/2002-CE and CENVAT credits reinstated, including returned and ...

SSI exemption upheld: job-workers' manufacture on loan-license not clubbed with principal's turnover to avoid double taxation