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2023 Supreme(SC) 1083

S. RAVINDRA BHAT, ARAVIND KUMAR
Commr. of Cen. Exc. Ahmedabad – Appellant
Versus
M/s Urmin Products Pvt. Ltd. – Respondent


Advocates appeared:
For the Appellant(s) : Mr. B. Krishna Prasad, AOR Mr. S.K. Bagaria, Sr. Adv. Mr. Ramesh Singh, Sr. Adv. Ms. Sheena Taqui, Adv. Ms. Akansha Saini, Adv. Mr. Ajit K Sinha, Adv. Mr. Shiv Vinayak Gupta, Adv. Mrs. Bina Gupta, AOR Mr. N. Venkatraman, A.S.G. Mr. Mukesh Kumar Maroria, AOR Ms. Nisha Bagchi, Adv. Mr. H.R. Rao, Adv. Mr. S.K. Singhania, Adv. Ms. Aakansha Kaul, Adv. Mr. Shetty Uday Kumar Sagar, Adv.
For the Respondent(s): Mr. Kishan Datta, AOR Mr. A R Madhav Rao, Adv. Mr. A Mukunda Rao, Adv. Mr. Siddhant Buxy, AOR Mr. Ajay K. Jain, Adv. Ms. Seema Jain, Adv. Mr. Dushant Mahant, Adv. Mr. Vimlesh Kumar, Adv. Mr. Dileep Pillai, Adv. Mr. Atul Shankar Vinod, Adv. Mr. M. P. Vinod, AOR Mr. Vivek Kohli, Sr. Adv. Mr. S K Bagaria, Sr. Adv. Mr. Sunil Tyagi, Adv. Mr. Ashwani Sharma, Adv. Mr. Nalin Talwar, Adv. Mr. Sandeep Buraria, Adv. Mr. Archit Upadhayay, AOR Ms. Bhavya Bhatia, Adv. Mr. Kumar Ajit Singh, Adv. Mr. Rupesh Kumar, AOR Mr. R. Krishnan, Adv. Ms. Pankhuri Shrivastava, Adv. Ms. Neelam Sharma, Adv. Mr. Rajeev Sharma, Adv. Mr. Aryaman Sharma, Adv. Mr. B. Krishna Prasad, AOR

Table of Content
1. delay condoned today. (Para 1 , 2 , 3 , 4)
2. court discusses groupings for efficiency. (Para 5 , 6 , 7 , 9)
3. introduction of product classification. (Para 19 , 20)
4. issues on classification raised. (Para 21 , 22)
5. arguments presented by both revenue and assessee regarding classification. (Para 23 , 41)
6. details of party submissions. (Para 24 , 25)
7. issues on limitation and classification. (Para 28 , 29)
8. court analyzes problems in evidence. (Para 30 , 31 , 33)
9. essence of the case relates to duty evasion. (Para 34 , 35)
10. determination of product nature and duty. (Para 46 , 47)
11. ratio decidendi concerning misclassification and duty evasion. (Para 60)
12. final conclusions on the classification issues. (Para 71 , 141)
13. final order allowing some appeals and dismissing others. (Para 110 , 143)
14. outline of subsequent appeals. (Para 123 , 124)

ARAVIND KUMAR, J.

2. These appeals are divided into seven (7) groups for convenience, and facts of each group are enumer

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