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Supreme Court Dismisses Appeal in Urban Land Ceiling Case — Possession Validly Taken Under Section 10(5) of ULC Act Before Repeal. Application Under Section 21 Was Barred by Limitation, and Repeal Did Not Affect Lands Where Possession Was Already Taken.

The appeal arose from a dispute concerning surplus land under the Urban Land (Ceiling and Regulation) Act, 1976. The appellants, legal representatives...

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Supreme Court Dismisses Revenue's Appeal, Classifies Car Matting as Carpet Under Chapter 57 of Central Excise Tariff Act, 1985. HSN Explanatory Notes and Specific Description Principle Applied to Hold That Car Matting Is More Specifically Described as Carpet Than as Motor Vehicle Accessory.

The case involved two appeals by the Commissioner of Central Excise, Delhi-III against a common decision of the Customs Excise & Service Tax Appellate...