2019 (11) TMI 1808 - SC - Customs

Maintainability of appeal - monetary limit involved - Imposition of oil cess and National Calamity Contingent Duty (NCCD) education cess(EC) secondary and higher secondary education cess(SHE) - Condensate which emerges out during the processing of natural gas in their gas plant - HELD THAT - The Civil Appeals are dismissed on the ground of low tax effect.

Summary

The Supreme Court of India dismissed the Civil Appeals due to low tax effect. Pending applications were disposed of. (2019 (11) TMI 1808 - Supreme Court)