Supreme Court Issues Directions to Speed Up MACT Claims Amid Six-Year Average Pendency  ||  Supreme Court: Sex Selection Practices Continues Due to Preference For Male Children  ||  Supreme Court: Injury From a Fallen Tree is Not a Motor Accident for MACT Claims  ||  Madras HC: Recent Tamil Nadu Elections Reflect Voting Beyond Caste and Community Considerations  ||  Supreme Court: Children Should Not Undergo Psychological Tests in Custody Cases Unless Necessary  ||  Jharkhand HC: Lokayukta Cannot Delegate Core Adjudicatory Powers Even in Case Against Brother  ||  Ker HC: Complainant Can Invoke Presumptions After Proving Transaction, Cheque Execution Convincingly  ||  Supreme Court Cancels SARFAESI Auction Sale After 16 Years Due to a 5-Day Payment Delay  ||  Jhar HC Orders 2-Month Probe Deadline, DGP Monitoring to Overhaul Sexual Violence Response in State  ||  Delhi HC: Social Media Cannot Undermine Judiciary; Intermediaries Must Act Without Court Orders    

SC: 'Common Parlance' Test Applicable Only if Tariff Entry Classifiable in More Than One Head - (04 May 2020)

EXCISE

Supreme Court has dismissed the Delhi Central Excise Commissioner's appeals against the 2008 decision of the Customs Excise and Service Tax Appellate Tribunal holding that "car matting" would be chargeable to duty at 8% under the heading "Carpets and Other Textile Floor Coverings", stating that the common parlance test would only apply if tariff entry is classifiable in more than one head.

Tags : SUPREME COURT   COMMON PARLANCE TEST  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved