High Court Rulings
HC upholds classification of insect, rat and roach killers popularly known as ‘Lal Hit’ & ‘Kala Hit’ under residuary entry in lieu of “insecticides / pesticides&
...View More HC upholds Tribunal order which allowed tax exemption u/s 6A of CST Act on sale of milk, ghee & butter through consignment agents to Union territory, on the basis of ‘Form F’ furnished
...View More HC upholds CESTAT order allowing refund u/s 11B of Central Excise Act in respect of excise duty paid under protest on reconditioned drums installed in photocopier machines under maintenance contract;
...View More HC overrules Single Judge Bench, holds dismissal of appeal by Commissioner (Appeals) on ground that prescribed mandatory pre-deposit of 7.5% penalty was made after expiry of limitation as ‘unsus
...View More HC dismisses assessee's appeal, upholds issuance of show cause notice (SCN) for imposition of penalty u/s 11AC of Central Excise Act, 1944 (Act) despite voluntary payment of duty by assessee equal to
...View More HC holds that assessee cannot re-export consignment of prohibited goods, i.e. health products barred u/s 22 of Food Safety and Standards Act, 2006, confiscated u/s 111(d) of Customs Act, 1962 (CA) wit
...View More HC allows assessee’s writ, upholds benefit of CST reimbursement under Foreign Trade Policy (FTP) 2009-14 on inter-state purchases made from EOUs/SEZs/EHTP/STPI areas; Holds, issue no longer re-i
...View More HC holds that mould designing charges and tooling cost reimbursed to assessee by its customer for manufacturing automotive seating systems and components shall form part of “sale price” de
...View More HC overrules CESTAT, upholds grant of reduced penalty option u/s 11AC of Central Excise Act by Commissioner (Appeals); Rejects Revenue stand that since matter pertained to clandestine removal of goods
...View More HC overrules CESTAT, finds refund of ‘warehousing charges’ upon payment of redemption fine and penalty in respect of confiscated goods unjustified, absent provision in Customs Act or any o
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