Central Excise Rules, 1944

2 Supreme Court judgments considering this law. Search within these.

• Lipi Boilers Ltd. v. The Commissioner of Central Excise, Aurangabad
  2025 INSC 129710 November 2025Appeal(s) allowed

  Issue arose whether the value of the duty paid bought out items delivered directly at the buyer’s site is liable to be included in the value of the boiler cleared by the assessee from its factory in completely knocked down (CKD)…

• M/S Oswal Petrochemicals Ltd. v. Commissioner of Central Excise, Mumbai - II
  2025 INSC 57828 April 2025Appeal(s) allowed

  (i) Whether a duty demand based on reclassification of the products Benzene and Toluene from chapter 29 to chapter 27 is sustainable when such re-classification is based on test reports of which only a gist was provided to the…