International Tax Ruling


‘Hand Tools Digging Spade with Handle’ not ‘Pick Mattock’; Allows importer to take DEPB benefit 

CESTAT Ahmedabad confirms that the ‘Digging Spade' with a metal part and wooden handle, imported by the assessee under BoE, is correctly classified under CTH No. 82011000 as ‘Hand Tools Di...View More

CESTAT order allowing CVD/SAD refund post advent of GST not ‘perverse’ 

Telangana HC dismisses challenge to order of CESTAT Hyderabad allowing refund of CVD & SAD by invoking transitional provisions under the CGST Act, 2017; Assessee had paid the amount of CVD and SAD...View More

DM Water captively produced & consumed in assesse’s own factories exempted from excise duty 

CESTAT Ahmedabad quashes duty demand @ 16% adv on Demineralized (DM) water, finding it classifiable under heading 2201 as ‘natural water even if filtered, sterilized, purified or softened’...View More

Waste of Pulses cleared by SEZ to DTA classifiable as ‘dried leguminous vegetables’; Quashes demand 

CESTAT Ahmedabad upholds assessee’s (SEZ) classification of ‘waste of pulses’(i.e. offspecs pulses, broken pulses, bhushi/ bhuki mixed with impurities/ pulses) waste under heading 07...View More

Value of free inputs received from Principal includible in assessable-value of job-worker's clearance 

CESTAT Allahabad upholds the differential central excise duty demand on the value of goods received by a job worker from the principal manufacturer free of cost for manufacturing intermediate goods; O...View More

MEIS application rejection by JDGFT appealable before ADGFT 

Bombay HC sets-aside rejection order passed by Additional Director General of Foreign Trade (ADGFT) upholding the jurisdiction of the ADGFT under Section 15 of the FTP Act, 1992 to hear appeals agains...View More

Marketing support services by Nokia India to Finland HQ qualifies as 'export’ 

CESTAT Delhi sets aside demand of service tax under ‘Business Auxiliary Services’ (BAS) rendered by Nokia India (Assessee) to overseas counterpart (Nokia Corporation, Finland) on finding t...View More

Trade discounts/incentives given by Tata-Motors to dealers not liable to service-tax 

CESTAT Ahmedabad drops demand of Service Tax imposed on trade discounts and incentives given by Tata-Motors Ltd. (TML) to the Assessee-Dealer classifying the transaction to be a ‘sale’ and...View More

‘Pre-deposit’ a statutory requirement for filing appeal; Dismisses petition seeking waiver 

Bombay HC dismisses petition seeking direction to Commissioner of Customs for accepting Assessee’s appeal against imposition of penalty on gold bars without insisting on a pre-deposit; HC t...View More

Upholds credit entitlement irrespective of manufacturing process once Revenue accepted duty on final product 

Gujarat HC observing that ‘Revenue has accepted the excise duty paid by the assessee on the clearance of final products, irrespective of the fact, whether it amounts to manufactur...View More