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Supreme Court judgments on Central Excise Tariff Act, 1985

9 judgments, latest first, from 2018 to 2025. Listed when the Supreme Court Reports file the judgment's headnote under this Act, as printed at the start of the headnote. Judgments that only mention it in passing are not listed.

M/s Quippo Energy Ltd. vs Commissioner of Central Excise Ahmedabad – II
SC · 19 September 2025
[2025] 9 S.C.R. 1110 : 2025 INSC 1130
Whether the process of placing the Genset within a steel container and fitting the steel container with components such as radiator, ventilation fan, air filter unit, oil tank, pipes, pumps, valve and silencer would amou…
M/s Oswal Petrochemicals Ltd. vs Commissioner of Central Excise, Mumbai - II
SC · 28 April 2025
[2025] 4 S.C.R. 1792 : 2025 INSC 578
(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…
Commissioner of Central Excise, Salem vs M/s Madhan Agro Industries (India) Private Ltd.
SC · 18 December 2024
[2024] 12 S.C.R. 893 : 2024 INSC 1002
Issue arose whether pure coconut oil, packaged and sold in small quantities ranging from 5 ml to 2 litres, would be classifiable as ‘Edible oil’ under Heading 1513, titled ‘Coconut (Copra) oil, etc.’, in Section III-Chap…
Commissioner of Central Excise Belapur vs Jindal Drugs Ltd.
SC · 30 April 2024
[2024] 5 S.C.R. 271 : 2024 INSC 354
The issue for consideration is whether an activity of re-labelling of goods i.e. cocoa butter and cocoa powder, by affixing additional labels on both the sides of the packs containing goods, amounts to “manufacture” in t…
M/s Trimurthi Fragrances (P) Ltd. Thr. Its Director Shri Pradeep Kumar Agrawal vs Govt. of N.C.T. of Delhi through Its Principal Secretary (Finance) and Ors.
SC · 4 May 2023
[2023] 7 S.C.R. 1046 : 2023 INSC 487
Central Sales Tax Act, 1956 – ss.14, 15 – Finance Act, 1988 – Central Excise Tariff Act, 1985 – Chapter 21, 24 of the Schedule – Additional Duties of Excise (Goods of Special Importance) Act, 1957 – Finance Act, 2001 – D…
Hewlett Packard India Sales Pvt. Ltd. 1123 a (Now Hp India Sales Pvt. Ltd.) vs Commissioner of Customs (Import), Nhava Sheva
SC · 17 January 2023
[2023] 1 S.C.R. 1123 : 2023 INSC 50
Central Excise Tariff Act, 1985 – Central Excise Act, 1944 – ss.4A and 4 – Appellants imported certain units of the ‘All-in-one integrated Desktop computer’ and classified them under ‘Tariff Item 8471 50 00’ as per the p…
Commissioner of Central Excise, Delhi-Iii vs M/s. Uni Products India Ltd.
SC · 1 May 2020
[2020] 13 S.C.R. 295 : 2020 INSC 381
Central Excise Tariff Act, 1985 – First Schedule- Chapters 57, 87 – Car mats to be classified under chapter-heading 57.03 or 87.08 – Respondent-assessee was engaged in business of manufacture of textile floor coverings a…
Bajaj Auto Limited vs Union of India & Ors.
SC · 27 March 2019
[2019] 5 S.C.R. 139 : 2019 INSC 407
Central Excise Act, 1944 – Central Excise Tariff Act, 1985 – National Calamity Contingent Duty (NCCD), Education Cess and the Secondary & Higher Education Cess – Liability of – Appellantlimited company was exempted from,…
Commissioner of Central Excise vs Madhan Agro Industries (I) Pvt. Ltd.
SC · 13 April 2018
[2018] 6 S.C.R. 387 : 2018 INSC 333
Central Excise Tariff Act, 1985 – Classification – Heading 1513 or 3305 – Coconut oil manufactured and packed in small containers by assessee – Whether classifiable under Heading 1513 or under Heading 3305 – Held: (Per R…

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