Judgment briefs
Supreme Court of India

Commissioner of Customs, Central Excise & Service Tax, Rajkot v. Narsibhai Karamsibhai Gajera & Ors.

Central

Allowed
Court
Supreme Court of India
Decided
2 Dec 2025
Citation
[2025] 12 S.C.R. 281
Case no.
CIVIL APPEAL No. 3405/2012
Bench
Pamidighantam Sri Narasimha

Issue for consideration

Whether the CESTAT fell in error while coming to the conclusion that the conversion of grey fabrics to cotton fabrics did not include an integral process of stentering undertaken with the aid of power of the Exemption Notification was available to Unit No.1. Whether the Order-in-Original rightly considers the entire process of manufacture which is conversion of grey fabrics into cotton fabrics for being cleared by Unit No.1 as one and fastening liability on it.

Judgment PDF: Commissioner of Customs, Central Excise & Service Tax, Rajkot v. Narsibhai Karamsibhai Gajera & Ors.
AI judgment summary Incoming

Source: Indian Supreme Court Judgments dataset, AWS Open Data, CC BY 4.0. A brief, not legal advice — read the judgment itself before relying on it.

More from the Supreme Court of India

  1. [2026] 10 S.C.R. 295Service law and pensionary benefits – Claim ofSupreme Court AllowedChhaganbhai Kohyabhai Pateliya and Others v. The State of Gujarat and Others
  2. [2026] 10 S.C.R. 277Tax/Taxation – M.P. Commercial Tax Act, 1994 – Entry Tax Act 1976Supreme Court DismissedAddl. Commr. Commercial Tax & Ors. v. Cadila Health Care Ltd. & Anr.
  3. [2026] 10 S.C.R. 289Code of Criminal Procedure, 1973 – s.482 – Quashing of criminal proceedings arising assaultSupreme Court AllowedSachin Gupta v. The State of Chhattisgarh and Anr.
  4. [2026] 10 S.C.R. 259Circumstantial Evidence – Conviction solely on the basis of, when not justifiedSupreme Court AllowedSantosh Gurung v. State of Sikkim