cites: 1917880

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Biochem Research Laboratories Ltd. And ... vs Cce And C on 2 September, 2005 cites

Commissioner Of Sales Tax vs Prem Nath Motors (P) Ltd. on 1 May, 1978

As regards the Kerala High Court decision cited supra since it follows the Hon'ble Delhi High Court decision of Commissioner of Sales Tax, Delhi Administration v. Prem Nath Motors it is also not applicable to the present case for the same reason.

Delhi High Court Cites 10 - Cited by 8 - S Ranganathan - Full Document

Bharat Heavy Electricals Ltd. vs Cce on 8 January, 1991

Following the ratio of the Tribunal's decision in the case or" Bharul Heavy Electrical Ltd. v. CCE (supra) we hold that duty demand on physician samples is sustainable and accordingly uphold the same. Penalty imposed for contravention of the Rules by removal of goods without payment of duty thereon is also sustainable and is upheld.

Customs, Excise and Gold Tribunal - Delhi Cites 7 - Cited by 15 - Full Document

The Central Excise Act, 1944

Union of India - Act Cites 0 - Cited by 32906

Geo Motors Pvt. Ltd. vs State Of Kerala on 7 January, 2001

and Geo Motors v. State of Kerala 2001 (122) STC 285 (Ker.) in respect of their submission that duty is not chargeable on the physician samples as this would amount to double levy which is not legally permissible. We have considered the decisions cited supra.

Kerala High Court Cites 2 - Cited by 7 - Full Document

Central Excise Tariff Act, 1985

Union of India - Act Cites 0 - Cited by 9613

Section 4 in The Central Excise Act, 1944 [Entire Act]

Union of India - Section Cites 0 - Cited by 3678

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