International Tax Ruling


Dismisses SLP by Revenue over classification of Small Form Factor Pluggable as machinery-parts 

SC dismisses SLP by Revenue against Delhi HC judgment that favoured classification of Small Form Factor Pluggable (SFP) adopted by Nokia (assessee) as a part of machinery under CTH 8517 7990, instead ...View More

Quashes Rs.22 cr demand on Triumph Motorcycles; Excludes management and Ad expenses from import value 

CESTAT Delhi sets aside a demand of Rs. 21.85 crore with interest and penalty against Triumph Motorcycles (India) Pvt. Ltd., rejecting the allegation of undervaluation of imported motorcycles and part...View More

Revocation of Form-‘C’ for procurement of High-Speed-Diesel by Vedanta due to GST migration invalid 

Bombay HC (Goa) in twin matters concerning denial of Form-C for procuring High Speed Diesel (HSD) at a concessional rate to one of the largest exporters of iron ore, quashes order to the extent that G...View More

Used digital device import do not require Environment Ministry approval; Directs provisional-release 

Madras HC grants provisional release of various models of Second hand highly specialised equipment namely the Digital Multifunction Print Copying and Scanning machines/devices (MFDs) pending investiga...View More

Grants provisional-release of second-hand highly specialized Digital Multifunction Devices despite no-permission from MeITY, Environment Ministry 

Madras HC in a batch of writ petitions permits provisional release of second-hand digital Multi-function Devices (MFDs) on the strength of a prima facie view of the importers that MFDs are Highly Spec...View More

Relying on settled law, rejects ‘circular-trading’ charge against Adani-Enterprises; Validates gold/silver imports 

CESTAT Ahmedabad dismisses Revenue’s appeals against Adani Enterprises Ltd. (Assessee), upholding adjudicating authority’s order dropping proceedings alleging fraudulent procurement of DFC...View More

Dismissing Revenue’s appeal, affirms FTP supremacy over FSSAI norms in export classification 

SC dismisses Revenue’s Civil Appeal challenging the CESTAT Chandigarh ruling which had held that Food Safety and Standards Authority of India (FSSAI) parameters being in-applicable to export con...View More

Quashes HC-order concerning purchase tax on mounting fabricated body on 3-wheeler chassis; Directs remand 

SC, in Revenue’s civil appeal, sets aside the Allahabad HC (Lucknow bench) and Tribunal orders where in Assessee’s favour it was held that mounting a fabricated body on a three-wheeler (te...View More

Finds SAIL’s Inter-unit Valuation Revenue-Neutral; Sets Aside demand for under-valuation of goods 

CESTAT Kolkata sets aside the Commissioner’s order confirming excise duty demand of Rs 11.79 crore (approx.), interest, and equal penalty against M/s Steel Authority of India Limited (Assessee) ...View More

Quashes Reclassification of ‘Brown-Basmati-Rice’ as Non-Basmati based on FSSAI-Norms; Export Standards in FTP prevails 

CESTAT Chandigarh sets aside the Commissioner’s order reclassifying exported consignments of “Brown Basmati Rice” as non-basmati rice and imposing duty, redemption fine, and penaltie...View More