High Court Rulings


Superior quality defatted soya product classifiable as De-oiled cake, rejects 'common parlance' plea 

HC allows assessee’s writ, superior qualify defatted soya / hypro soya products, generated during process of extraction of soya oil classifiable as deoiled cake (DOC) including soya meal, a tax ...View More

Quashes interest absent provision for wrongful withholding, when duty timely paid post-determination 

HC allows assessee’s writ, sets aside demand of interest u/s 11AA of Central Excise Act, 1944 (Act) when duty amount determined under sub­-section (2) of Section 11A paid within prescribed t...View More

Upholds penalty u/s 112 for goods mis-declaration, however, deletes simultaneous penalty u/s 114A

HC sets aside CESTAT's order pertaining to deletion of penalty on assessee for mis-declaration of goods, upholds penalty u/s 112 of the Customs Act, 1962 (Act), while setting aside penalty u/s 114A; A...View More

'Capital Goods' definition under Credit Rules 'exhaustive', CENVAT inadmissible on 'Welding electrodes'

HC allows Revenue’s appeal, ‘welding electrodes’ specified under Chapter Heading 8311 of Central Excise Tariff, not ‘capital goods’ under Cenvat Credit Rules (Rules), 200...View More

Notification reducing duty on cigarettes constitutes exemption, excess-tax collected is 'enrichment' u/s 11D 

HC upholds CESTAT’s order, Notification No.355/86-CE, granting exemption from payment of duty on cigarettes equal to duty paid on inputs (i.e. cut tobacco), is an 'Exemption Notification', not N...View More

Finds no transfer of property in consumable chemicals / solvents used for cleaning 

HC holds that use of consumable chemicals / solvents in the process of cleaning does not amount to transfer of property in goods from assessee to Northern Railways (contractee) exigible to tax; Conseq...View More

Airport operation & maintenance in joint-venture with AAI, not taxable as 'franchise service' 

Delhi HC holds that upfront and annual fees payable by International Airports (assessees) to Airports Authority of India (AAI) under “Operations, Management and Development Agreements” (OM...View More

Quashes notice classifying product contrary to existing Circular; Board clarification binds Revenue

HC allows writ petition, quashes show cause notice (SCN) classifying ‘stators and motors used in hermetically sealed gas compressors’ under Custom Tariff Heading (CTH) 8414.91 contrary to ...View More

Levy of Entry Tax beyond prescribed Sales Tax rate, ultra vires the Constitution

HC quashes the levy of Entry Tax @ 15% on import of ‘Tractors’ into the State by treating them as “motor vehicles”, as illegal, discriminatory, violative of Article 304(a) of C...View More

Denies sales tax deferral to PSI units on sale of DEPB license

Bombay HC denies deferral of sale tax liability in respect of sale of DEPB by the assessee, holding eligibility certificate under Package Scheme of Incentives; Notes that eligible industrial units hol...View More