Lok Sabha Confirms Imposition of President Rule in Manipur  ||  AP HC: Court Possesses Limited Scope of Judicial Review in Transfer Cases on Account of Exigencies  ||  Bom. HC: Can’t Evict Tenants Under Arbitration Act if Occupying Premises Falling under DA  ||  Delhi High Court Passes Permanent Injunction in Favour of ‘Peak XV Partners’  ||  Bombay HC: Condition that Younger Candidate Would be Preferred Over Older Candidate Violates COI  ||  Kar. HC Refuses to Entertain Petition Seeking Implementation of Circular Regarding Usage of ‘Dalit’  ||  Kar. HC: Rapido, Uber Can’t Operate in State Unless Relevant Guidelines Issued  ||  Delhi HC: Preserve CCTV Footage When Complaint against Dept. Regarding Illegal Detention in Received  ||  SC Refuses to Direct States to Establish Public Libraries  ||  SC: To Prevent Re-Litigation, Quasi-Judicial Bodies are Bound by Principles of Res-Judicata    

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 2025 - All Rights Reserved