Supreme Court of India
Padmini Products v. Collector of Central Excise, Bangalore
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19 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the opinion that the Tribunal was right in holding that .agarbaties were not handicrafts.
Judgment, page 9
From the headnote
Central Excises and Salt Act 1944/Central Excise Rules, 1944:. Section lJA Rules 8, 9 and 174--Persons required to take out licence- Recoveries of duty not levied not barred-Failure to pay duty or take out licence is not necessarily due to fraud, collusion or wilful mis statement. The appellant was a manufacturer of agarbatis, dhoop sticks, dhoop coil and dhoop powder falling under Tariff Item No. 68 of the Central Excise Tariff. It claimed exemption from duty of excise on the ground that these items being handicrafts were fully exempt from such payment under notification No. 55/75. The
Where later benches applied it
- 2025 M/s Stemcyte India Therapeutics Pvt. Ltd. v. Commissioner of Central Excise and Service Tax, Ahmedabad -iii
- 2022 M/s International Merchandising Company, Llc (earlier Known as International Merchandising Corporation) v. Commissioner, Service Tax, New Delhi
- 2021 Commissioner of Gst and Central Excise v. M/s Citi Bank N. A.
- 2017 Commissioner Central Excise, Bangalore v. M/s. United Spirits Ltd. & Anr.
- 2015 M/s. Escorts Ltd. v. Commnr. of Central Excise, Faridabad
- 2013 M/s. Uniworth Textiles Ltd. v. Commissioner of Central Excise, Raipur
- 2010 Commissioner of Central Excise, Visakhapatnam-ii v. M/s. Ncc Blue Water Products Ltd.
- 2008 Commissioner of Central Excise, Bangalore v. M/s. Karnataka Agro Chemicals
- 2007 M/s. Ibex Gallagher Pvt. Ltd. and Anr. v. Commissioner of Central Excise, Bangalore
- 2005 M/s. Gopal Zarda Udyog and Ors. v. Commissioner of Central Excise, New Delhi
- 2005 Dharampal Satyapal v. Commissioner of Central Excise, New Delhi
- 2004 M/s. Kores India Ltd., Chennai v. Commissioner of Central Excise, Chennai
- 2003 Itw Signode India Ltd. v. Collector of Central Excise
- 2003 Sudhakar Vithal Kumbhare v. State of Maharashtra and Ors.
- 2003 M/s. Amco Batteries Ltd., Bangalore v. Collector of Central Excise, Bangalore
- 2003 M/s Cadila Laboratories Pvt. Ltd. v. C.C.E. Vadodara
- 2001 Collector of Customs, Bombay v. M/s. M.J. Exports Ltd.
- 2001 M/s Associated Cement Companies Ltd. v. Commissioner of Customs
- 1994 M/s. Tamil Nadu Housing Board v. The Collector of Central Excise, Madras and Anr.
Of those, 2 referred to · 17 mentioned
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