The phrase absence of shoe or other protection appears in various Indian legal judgments, often in nuanced contexts like product classification for taxation, circumstantial evidence in criminal cases, and labor protections. While it may seem specific, it highlights broader principles in tax law, criminal procedure, and consumer rights. This blog post breaks down its significance based on Supreme Court and High Court rulings, helping readers understand when and how this phrase impacts legal outcomes. Note: This is general information, not legal advice—consult a qualified lawyer for specific cases.
One prominent use of the phrase relates to classifying products like Vaseline Intensive Care Heel Guard (VHG) under the Central Excise Tariff Act, 1985. Courts distinguish between skin care cosmetics (Chapter 33) and medicaments (Chapter 30) based on primary purpose.
Takeaway: Product literature emphasizing healing (e.g., for cracks from lack of shoe protection) sways classification toward medicaments, affecting duty rates. Tribunals upheld VHG as medicament, dismissing Revenue appeals.
In excise/customs refund claims, the absence of shoe or other protection metaphorically ties to protections under law, like Article 265 of the Constitution (no tax without authority).
Dissenting Notes: Justices like K.S. Paripoornan argued suits/writs maintainable for illegal levies outside Act's purview, with presumption taxpayer passed burden (rebuttable by claimant).
Practical Implication: In absence of statutory protection, claims fail unless unconstitutionality proven and loss established.
The phrase appears in contexts assessing proof gaps, akin to absence of shoe protection exposing vulnerability.
Golden Principles (reiterated in death penalty cases): Guilt beyond reasonable doubt, no alternative hypothesis Manoj VS State of Madhya Pradesh - 2022 Supreme(SC) 500.
Directly linked to footwear industry:
| Context | Key Principle | Citation |
|---------|---------------|----------|
| Tariff Classification | Primary therapeutic use | COMMISSIONER OF CENTRAL EXCISE, CHENNAI-IV VS HINDUSTAN LEVER LTD. - 2015 8 Supreme 363 |
| Tax Refunds | Unjust enrichment bar | Mafatlal Industries LTD. VS Union Of India - 1997 1 Supreme 684 |
| Criminal Evidence | Complete chain required | Ashish Batham VS State Of M. P. - 2002 6 Supreme 228 |
| Minimum Wages | Broad coverage | Supdt And Remenbrancjur Of Legal Affairs VS N. Seen - 1978 Supreme(Cal) 542 |
Legal outcomes vary by facts—generally, courts prioritize evidence of intent/use. For personalized advice, seek professional counsel. This analysis draws from reported judgments for educational purposes.
No one can speak of the people being unjustly enriched. ... No suit for refund of duty is maintainable in that behalf. ... have no application. ... or the protection of Article 265 of the Constitution. ... protection afforded by the Constitution". ... to the protection afforded by Section 92 of the Constitution.
Earlier decision in this case to necessity to refer these appeals to a Constitution Bench in view of Art. 145 (3) is reported in ... ... * In this case, the Judges of the SC differ in their views. ... for a longer duration would not qualify for that protection. ... Mere absence, without more, may not compel the conclusion of involvement. ... In the absence of proof of being militant participant the punishment may differ.
In the absence of any clinching material brought on record by the prosecution to show that the appellant did not, as a matter of ... In this context, the absence of any explanation to the bloodstains found on the terrace of the house also assumes significance and ... made necessitating the CID officers to conduct an independent investigation and submit a report, but claiming privilege and protection ... P.W. 27, the Investigating Officer, also spoke about the taking #....
(1) OF ARTICLE –NO OTHER CONDITIONS GIVE RIGHT NORMALLY—EXCEPTION IS IN SUB CLAUSE (c) WHERE HIGH COURT CERTIFIES THE CASE ... RIGHT TO APPEAL TO SUPREME COURT—TWO CONDITIONS LAID DOWN IN SUB-CLAUSES (a) AND (b) OF CLAUSE ... They were apprised of the desperate situation in which womenfolk found themselves in the absence of the male members. ... and imploring the authorities to given them and their families protection against the threatened attack. ... The inv....
evidence and materials on record – In a case based on circumstantial evidence, however, motive assumes great importance and its absence ... They reached Brussels at about 6.30 p.m. the same evening and checked into room no. 415. ... of Dr. ... He, therefore, sought protection of the authorities. ... In assessing the evidence, the High Court was aware of the legal principles that absence of motive may ... The respondent had been petitioning the polic....
(a) Custom Tariff Act – Chapter heading 30 and 33 – Medicament – Products for care of skin or cure of skin decease – Chapter heading ... the product giving more emphasis to therapeutic value of the product though described it as good for care of the skin as well – ... 33 excluding medicament – Product substantially for the care of skin but simply containing subsidiary pharmaceutical or antiseptic ... exposure of feet to water and due to absence of #H....
by evidence of its therapeutic use and purpose. ... does not automatically classify a product as a medicament; the nature of its primary purpose is crucial. ... (A) Central Excise Tariff Act, 1985 - Classification of goods - Vaseline Intensive Care Heel Guard (VHG) - Classification under Chapter ... exposure of feet to water and due to absence of shoe or other protection while walking. ... A residuary entry can be taken refuge of on....
(Paras 16-19) ... ... Facts of the case: ... The appeal concerns the classification of Vaseline ... ... ... Result: The decision of the Tribunal was upheld and the civil appeal was dismissed. ... (A) Central Excise Tariff Act, 1985 - Classification of products - Vaseline Intensive Care Heel Guard (VHG) contested as skin care ... exposure of feet to water and due to absence of shoe or other protection while walking. ... A residu....
a person having a limited right which extinguishes on redemption, causing extinction of tenancy rights of the tenant also—In absence ... (a) Transfer of Property Act, 1882—Sections 60 and 76(a)—Redemption of mortgage—Protection of tenants of mortgagee—Mortgagor had ... mortgage—Protection of tenants of mortgagee—In a case where tenant has been inducted by mortgagee on his own without there being ... In ab....
Mortgage—Redemption of—Right of tenant inducted by mortgagee—No such stipulation in mortgage deed—No permission/consent of mortgagor ... to this effect—Even after redemption of mortgage, will not create a relation of 'landlord' and 'tenant' between mortgagor—Since ... he was tenant inducted by mortgagee—Appellant entitled to dispossess plaintiff-respondent in execution of decree for redemption of ... In absence #HL....
The short dispute involved is that a business was started in the name of M/s Lakbros Shoe Company (P) Ltd. in 1982 which availed benefits of infancy period protection under the provisions of the Employees' Provident Fund & Miscellaneous Provisions Act, 1952 (for short “the Act”). ... There were two other sister concerns of M/s Lakbros Shoe Company (P) Ltd. i.e. M/s Lakhani Rubber Udyog and M/s Lakhani Footwear Ltd. which were covered under the Act. ... Therefore, the infancy protection u/s 16 of the Act would not be avai....
There were two other sister concerns of M/s Lakbros Shoe Company (P) Ltd. i.e. ... In the absence of clear and categorical findings with regard to functional integrality between the respondent and the other sister The short dispute involved is that a business was started in the name of M/s Lakbros Shoe ... Therefore, the infancy protection under Section 16 of the Act would not be available to M/s Lakhani India Ltd. - the respondent in this benefits of infancy period protection under the provisions ....
The removal of the defect and the replacement of the goods with new goods is not the only relief which can be granted to a consumer by the Forum U/S 14 of the Consumer Protection Act but the Forum can also return to the complainant the price of the articles purchased by him. ... The Learned Forum did not grant this relief, instead directed the company to replace the shoe of the complainant. ... 4. The complainant filed this appeal the Bata Shoe Company is still ready to place the shoe. ... The complainant purchased a #HL....
It is also alleged that when the complainant warned the President that he had no business to assault him in open Court, the President unlaced his shoe, took it up in his hand, and raised it saying, "I will beat you with my shoe". ... No actual beating with the shoe followed because, some persons are said to have intervened. ... 3. ... It is only where offences are committed by a Judge that the necessity for protection comes in and the protection is limited to cases where the offences are committed while....
I find that on this aspect also, answer is provided in Carona Shoe Co. Ltd. ... In Pomal Kanji Govindji (supra), the Court said that in respect of urban immovable properties, the tenants do not get any protection after redemption of mortgage. ... In absence of any stipulation in mortgage.deed, original mortgagor cannot be forced to treat the tenant inducted by the mortgagee to be his tenants after redemption of mortgage. ... 11. ... In Carona Shoe Co. Ltd. and Another (supra) the Court said that cessation of rights of t....
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