International Tax Ruling


Sanctioned refund denial by Dept. pursuant to Unicorn ratio would lead to ‘total chaos’ 

Sikkim HC dismisses Revenue's appeal that sought to reverse sanctioned refund of Education Cess and Secondary & Higher Education Cess, based on SC judgement in Unicorn Industries that overruled it...View More

Dismisses Ajanta’s appeal on classification of Electric Fan parts 

SC dismisses civil appeal against CESTAT Ahmedabad ruling which upheld Revenue’s classification of rotors, stator, down case, top case and down rod etc. imported together for manufacturing elect...View More

Classifies Imported Fan Parts as 'Unassembled, Incomplete Fan' under heading 84.14 

CESTAT Ahmedabad holds that rotors, stator, down case, top case and down rod imported as a set, minus the blades to manufacture electric ceiling fans, is correctly classified by Revenue under hearing ...View More

Quashes refund rejection of Molasses used captively to manufacture alcohol in distillery 

CESTAT Bangalore sets aside order denying credit of excise duty paid on molasses cleared by the Assessee, captively consumed in its distillery unit for the manufacture of Rectified Spirit and Neutral ...View More

Writ against rejection of rebate of customs duty ‘maintainable’ in Mumbai 

Bombay HC on maintainability of a bunch of writ petitions by Volvo Group against rejection of rebate claim under Customs holds that “this Court has jurisdiction in the present petitions”; ...View More

Remands back to original authority for fresh decision on classification of low noise blocker 

CESTAT Mumbai allows appeal by way of remand noting that “exercise in classification has not been correctly carried out” by the first appellate authority; The Adjudicating Authority upheld...View More

Revenue cannot issue SCN to reopen issue after One-Time Settlement Scheme resolution 

Telangana HC allows writ petition challenging the legality and validity of SCNs that proposes to re-open issue already settled by Assessee under the State Government’s Amnesty Scheme under the T...View More

Directs to clear light green float glass with absorbent layer as ‘tinted glass’ 

Madras HC quashes show cause notice (SCN) creating differential duty demand on Asahi India Glass Ltd. and reclassifying imported goods, i.e. Light Green Float Glass (Tinted Non Wired Type), under CTH ...View More

Proportionate export-duty refundable due to price variation arising out of extraneous circumstances; Remands matter 

CESTAT Ahmedabad reverses decision passed by the Commissioner (A) which rejected refund claim of excess customs duty paid by the Assessee that arose on account of variation in the FOB value re-calcula...View More

Overturns orders of Sikkim, Kerala HCs upholding service tax levy on lottery sale by States 

SC holds that the “outright purchase of lottery tickets from the promoters of the State or Directorate of Lotteries, is not a service in relation to promotion or marketing of service provided by...View More