Tagged “classification”

4 articles on classification.

LandmarkSupreme Court of India

D.S. Nakara v. Union of India: pension as deferred wage, not bounty

On 17 December 1982, a five-judge Constitution Bench held that pension is a right earned by past service — a deferred wage, not a bounty — and struck down a retirement cut-off date that split a homogeneous class of pensioners as arbitrary under Article 14.

Valkya Editorial·14 Jun 2026·8 min

TribunalCESTAT, Principal Bench, New Delhi

Continental Automotive Brake Systems v. Commissioner of Customs: ABS sub-components denied concessional duty

On 22 April 2026, the CESTAT Principal Bench held that ECUs and sensors imported for assembly into Anti-lock Braking Systems are 'suitable for use' in motor vehicles and are denied the benefit of Notification 50/2017-Customs, but set aside interest and penalty on differential IGST for the pre-16 August 2024 period.

Valkya Editorial·2 Jun 2026·9 min

TribunalCustoms, Excise and Service Tax Appellate Tribunal, New Delhi

Bharti Airtel v. Commissioner of Customs: router components are 'parts', not standalone apparatus

CESTAT Delhi quashed a customs duty demand on Bharti Airtel, holding imported router components are 'parts' under CTI 8517 70 90 and rejecting limitation.

Valkya Editorial·1 Jun 2026·8 min

Supreme CourtSupreme Court of India

Commissioner of Customs v. Welkin Foods: aluminium mushroom shelving is a structure, not agricultural machinery

On 6 January 2026, a two-judge bench held that aluminium shelving for mushroom cultivation falls under CTI 76109010 as 'aluminium structures', not under CTI 84369900 as parts of agricultural machinery.

Valkya Editorial·1 Jun 2026·9 min