International Tax Ruling


No provision enabling re-determination of CVD paid u/s-4A; Sets aside demand 

CESTAT Kolkata, while setting aside the demand of Rs. 2.92 Crores (approx.) against M/s Reach Infocom Tech Pvt. Ltd. (Assessee), holds that Section 3(2) of the Customs Tariff Act, 1975 (CTA) read with...View More

Customs has no jurisdiction to investigate scrip frauds sans consent by DGFT 

Madras HC (Madurai Bench), while allowing Assessee’s writ appeal, reiterates that Revenue cannot take action u/s 28AAA of the Customs Act, 1961 without there being a prior determination by DGFT ...View More

Drops penalty basis Assessee’s justification of difference in values in ARE-1 and shipping bills 

CESTAT Delhi, sets aside the Revenue’s order imposing fine of Rs. 35 lakhs u/s 125 of the Customs Act, 1962; Tribunal holds “The imposition of fine under section 125 of the Customs Act and...View More

Crushing & screening of iron ore lumps not ‘manufacture’; Quashes demand 

CESTAT Kolkata, in an appeal filed by Odisha Mining Corporation Limited (Assessee/OMC), rules that crushing and screening of iron ore lumps is not ‘manufacture’ and hence, exempt from exci...View More

Kitchen exhaust hoods without fan classifiable under CTH 8414 8090 

CAAR Mumbai rules that ‘Kitchen Exhaust Hoods with different models’ (exceeding 120 cm and without integrated fan) merit classification under CTH 84148090 (attracting 15% BCD) as residual ...View More

Clarifies exemption on Dashcams being ‘Digital-Still-Image-Video-Cameras’, alternatively attracts concessional rate as non-CCTV/IP devices 

CAAR, Mumbai clarifies that imported ‘Dashcams’, i.e., vehicle-mounted digital video recording devices capturing road footage through CMOS sensors would qualify as “Digital Still Ima...View More

Air India’s tour packages not taxable under ‘Tour Operator’ service category 

CESTAT Kolkata allows Air India’s appeal, setting aside the Order-in-Original which confirmed service tax demand alongwith penalty on the provision of ‘tour packages’ which are promo...View More

Allows Indus Towers credit on inputs, capital goods and input services pertaining to towers & shelters 

CESTAT Chandigarh allows four appeals from Indus Towers Ltd (Assessee) challenging the denial of CENVAT credit availed with respect to inputs, capital goods and input services pertaining to towers &am...View More

No demand in extended period on Myntra depositing entire differential duty on misclassified polyester jackets 

CESTAT Delhi allows appeal of Myntra Jabong India (Assessee) in connection with differential duty demand alongwith penalty levied for mis-classifying import of Polyster Knitted Men’s Jackets wit...View More

Rejection of Flipkart’s transaction value on importer power-bank without cogent evidence invalid 

CESTAT Mumbai allows appeal filed byFlipkart India (Assessee) against enhancement of assessable value of imported “Power Bank 5200mAH”, holding that rejection of declared transaction value...View More