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1 - 10 of 26 (0.37 seconds)Section 28 in The Customs Act, 1962 [Entire Act]
Section 114A in The Customs Act, 1962 [Entire Act]
Section 125 in The Customs Act, 1962 [Entire Act]
Northern Plastics Ltd. (Now Merged With ... vs Collector Of Customs And Central Excise on 17 September, 1999
(a) Northern Plastic Ltd. Vs. Collector of Customs (Central Excise-
1998(101)ELT549(SC)
Section 28AA in The Customs Act, 1962 [Entire Act]
Union Of India And Others vs Garware Nylons Ltd. Etc on 9 September, 1996
(c) Union of India Vs. Garware Nylons Ltd. [1996 (87) ELT 12 (SC)]
Puma Ayurvedic herbal (P) Ltd. Vs. Commissioner of Central Excise,
Nagpur- 2006(196) ELT 3(SC)
M/S. Puma Ayurvedic Herbal (P) Ltd vs Commissioner, Central Excise, Nagpur on 8 March, 2006
(c) Union of India Vs. Garware Nylons Ltd. [1996 (87) ELT 12 (SC)]
Puma Ayurvedic herbal (P) Ltd. Vs. Commissioner of Central Excise,
Nagpur- 2006(196) ELT 3(SC)
M/S. Parle Agro (P) Ltd. vs Commissioner Of Commercial Taxes, ... on 9 May, 2017
(d) Parle Agro (P) Ltd. Vs. Commissioner of Commercial Taxes,
Trivandrum-[2017 (352) ELT 113 (SC)]
14
C/40203/2023
Commissioner Of Customs And Central ... vs M/S D.L.Steels Through Its Manager on 11 July, 2022
(e) Commissioner of Customs & Central Excise, Amritsar Vs. D.L. Steels
[2022 (381) ELT 289 (SC)]
Reliance was also placed on the decisions in the case of Commissioner of
Central Excise, Bhopal Vs. Minwool Rock Fibres Ltd. [2012 (278) 581 (SC)]
wherein it was held that in a classification dispute, an entry which is
beneficial to assessee is required to be applied and in the case of STP Ltd.
[1998 (97) ELT 16 (SC)] wherein the Hon‟ble Apex Court held that if there is
any dispute in construction of any provision of any statute, the doubt must
be resolved in favour of the assessee.