place in the course of inter-State trade or commerce.
xxx
Article 276. Taxes on professions, trades, callings and employments. (1) Notwithstanding anything in article ... State Legislature under Entry 60 List II, placed heavy reliance on Article 276 , which has been quoted hereinabove.
32.? Article 276 corresponds to Section 142A
Court. However, it is appellants prerogative to take to recourse under article 276 for seeking documents which seemed relevant to appellant and were not being
different article emerges which has distinct name, character or use.
( c) CCE Vs Osnar Chemicals Pvt.Ltd . 2012 (276) ELT 162 (SC)
It has been
Indraprastha Medical Corporation Ltd vs Delhi-Iii on 12 August, 2025
CUSTOMS, EXCISE & SERVICE
computation of SSI
exemption limit, job work, repair activity. A separate Rule, Articles of
Jewellery (Collection of Duty) Rules, 2016 was notified for rate ... demand of Rs. 2,20,35,367/-
on export of articles of jewellery/articles of silver is unsustainable.
Learned counsel further submits that even
decided that
15. A perusal of these provisions makes it clear that articles kept in separate pouches by the petitioner can be termed as multi ... weight is less than 10 grams, it is evident that article is not intended to be sold either by weight or measure as contemplated under
allegedly like article in India is on
shaky foundation as central excise authorities declined to furnish any
information about that imported article. Reliance was placed ... Commissioner of Central Excise, Bangalore - II v. Osnar Chemical
Pvt Ltd [2012 (276) ELT 162 (SC)].
9. Furthermore, he argued that, in the absence
allegedly like article in India is on
shaky foundation as central excise authorities declined to furnish any
information about that imported article. Reliance was placed ... Commissioner of Central Excise, Bangalore - II v. Osnar Chemical
Pvt Ltd [2012 (276) ELT 162 (SC)].
9. Furthermore, he argued that, in the absence
allegedly like article in India is on
shaky foundation as central excise authorities declined to furnish any
information about that imported article. Reliance was placed ... Commissioner of Central Excise, Bangalore - II v. Osnar Chemical
Pvt Ltd [2012 (276) ELT 162 (SC)].
9. Furthermore, he argued that, in the absence
allegedly like article in India is on
shaky foundation as central excise authorities declined to furnish any
information about that imported article. Reliance was placed ... Commissioner of Central Excise, Bangalore - II v. Osnar Chemical
Pvt Ltd [2012 (276) ELT 162 (SC)].
9. Furthermore, he argued that, in the absence
