International Tax Ruling

Affirms ‘out-of-charge’ order date to be determinative factor for customs-duty rate; Physical clearance date irrelevant 

SC dismisses Revenue's SLP, declining to interfere with judgment of the Kerala HC which held that the relevant date for determination of customs duty is the issuance of the “out of charge”...View More

Basis Revenue’s affidaivit, sustains single-judge’s order upholding ‘out-of-charge’ order-date to be relevant for customs-duty determination 

Kerala HC allows writ appeal filed by Patanjali Foods (formerly Ruchi Soya- Assessee), holding that the decisive date for customs duty in case of warehoused goods is the date of issuance of the &ldquo...View More

“Town seizure” not legal sanctuary for high-purity bullion’s smuggling; Scientific purity, surreptious movement justifies confiscation 

Calcutta HC, ruling in favour of the Revenue, sets aside the CESTAT order and restores the original adjudication directing absolute confiscation of 1.9 kg of gold and imposing penalties on the respond...View More

Grants interest on delayed refund of excess CVD paid due to technical-glitches in EDI system 

Delhi HC reiterates law in a batch of writ petitions filed by Assessees (Jaina Marketing & Associates, Lava International Ltd., Intex Technologies (India) Ltd.) challenging denial of interest on r...View More

C-Form denial post-GST for inter-state sale of ENA impedes liquor manufacturer’s fundamental rights 

Madras HC dismisses Revenue’s intra-court appeal, thereby upholding the direction of the Single Judge to issue C-Forms for inter-State purchase of Extra Neutral Alcohol (ENA) used in manufacture...View More

Dismisses Revenue’s SLP challenging dropped penalty u/s 114A due to initiation of CIRP 

SC, while dismissing Revenue’s SLP against M/s. Unimark Remedies Limited (Assessee), upholds Bombay High Court’s judgment affirming CESTAT’s ruling that finished goods manufactured o...View More

Crushing and screening of iron-ore lumps not ‘manufacture’; Upholds tribunal’s ruling 

SC upholds CESTAT Kolkata’s ruling that held that crushing and screening of iron ore lumps is not ‘manufacture’ and hence, exempt from excise duty under Central Excise Tariff Act, 19...View More

'Earthen roofing tiles' manufactured by Society recognized/financed by Khadi Board exempt; Adopts purposive interpretation 

Kerala HC holds that the article 'earthen roofing tiles' manufactured by a Co-operative Society, which is recognized and financed by the Kerala Khadi and Village Industries Board, qualify for exemptio...View More

PVC extrusion line classifiable as extruder under CTH 8477 20 00 

CAAR Mumbai holds that the proposed import of ‘High Speed PVC Four Pipe Extrusion Line with Accessories’ is classifiable under CTH 8477 2000 as ‘extruders’, since the machinery...View More

Oura’s Health Ring classifiable as measuring instrument under CTH 9031; 'Sizing Kit' not part/accessory 

CAAR Mumbai rules that the ‘Oura Health Ring/Smart Ring’ (a non-invasive, wearable health and wellness device made from titanium and designed in the form of a finger ring) is classifiable ...View More