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Supreme Court of India — Judgment Intelligence

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3 judgments in Tax law

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M/S Alupro Building Systems Pvt. Ltd. v. Commissioner of Central Excise Bangalore-II

(2026) INSC 582

(i) Whether the High Court had jurisdiction under Section 35G of the Central Excise Act, 1944 to decide the issue of excisability of aluminum composite panels, or whether such issue falls within the exclusive appellate jurisdiction of the Supreme Court under Section 35L as a question relating to rate of duty. (ii) Whether the process of cutting, grooving and routing aluminum composite panels amounts to manufacture under Section 2(f) of the Central Excise Act, 1944.

27 May 2026
Justice J.B. Pardiwala
Central ExciseManufactureSection 2(f) Central Excise Act
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Small Scale Entrepreneurs Association & Ors. v. The State of Maharashtra & Ors.

(2026) INSC 570

(i) Whether the Trans Thane Creek (TTC) MIDC Industrial Area falls within the territorial jurisdiction of the Navi Mumbai Municipal Corporation (NMMC). (ii) Whether NMMC alone has jurisdiction to levy property tax on unit/plot holders in the TTC MIDC area when MIDC provides all amenities and charges fee/service charges. (iii) Whether the unit/plot holders within TTC MIDC are exempt from payment of property tax to NMMC under Clause 7(1) of the First Schedule of the Maharashtra Regional Town Planning Act, 1966.

27 May 2026
Justice Pankaj Mithal
Property taxMunicipal jurisdictionIndustrial area
Commissioner of Customs, Kandla v. M/s Reliance Industries Limited
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Commissioner of Customs, Kandla v. M/s Reliance Industries Limited

(2026) INSC 536

Whether the imported product 'n-Hexane' (also known as Exxsol Hexane) should be classified under Chapter 27 of the Customs Tariff Act, 1962 (Heading 2710.00) as a petroleum oil/motor spirit, or under Chapter 29 (Heading 2901.10) as a separate chemically defined organic compound (saturated acyclic hydrocarbon), considering its chemical composition, distillation range (63-70°C), flash point (below 25°C), and the presence of impurities.

25 May 2026
Justice Aravind Kumar
Customs classificationTariff classificationn-Hexane
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