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