International Tax Ruling


‘No scope to read down’ tariff-valuation provision; Denies temporary concession for lentils import 

Madras HC dismisses a bunch of writ petitions challenging disentitlement to claim reduced Basic Customs Duty on Lentils(Masur) imports on finding “no order for entry inwards” on the cut-of...View More

Classifies Capacitors, Bare PCB for AC, remote manufacturing under CH 85; Prioritizes specific headings over GIR 

CESTAT Ahmedabad upholds the classification of 15 imported components used for manufacturing of ‘Main PCB of A.C.’ or ‘Remote Control’ under various heading of Chapter 85 such ...View More

Allows manufacturer SSI exemption with clearance value under Rs. 7.5 lakhs, after excluding goods cleared for Govt Scheme 

CESTAT Delhi allows assessee who is manufacturing soya nuts and wheat puff and supplying most of them for Integrated Child Development Scheme (ICDS), to avail SSI exemption under Notifications Nos. 17...View More

Conducting clinical trials for international pharmaceutical companies qualifies as ‘export’ 

CESTAT Ahmedabad holds that service of clinical trial on drugs for the foreign service recipient is ‘export of service’ and not taxable, therefore, quashes demand; Assessee is engaged by v...View More

Cutting, labelling, packaging of V-belts amounts to ‘manufacture’; Quahses CENVAT-credit recovery 

CESTAT, Mumbai allows CENVAT credit on cutting, labelling, relabeling, packaging, repackaging of Transmission belts, conveyor belt, trimming belt, construing the said activity as ‘manufacture&rs...View More

Grants refund to Microsoft-India on account of service exports; Observes satisfaction of triple test 

CESTAT Chandigarh grants refund to Microsoft- India (Asessee) classifying market support services provided to Microsoft-Singapore as ‘export of services’ as per the definition; Observes sa...View More

Dismisses objection sans fundamental alteration’ in right to appeal between DST and DVAT Acts 

Delhi HC holds Delhi Value Added Tax Act a ‘re-enactment’ of Delhi Sales Tax Act on finding no substantial modification or variation to the right of appeal; In turn, rejects the preli...View More

Declines petition filed against demand on expat salaries; Cites issue involves question of fact 

Punjab and Haryana HC refuses to entertain a writ petition filed against an order imposing IGST on salary paid to expat employees based on Northern Operating System verdict, for the reason that questi...View More

Amino acids, whey-protein-powder classifiable as ‘protein concentrates’; Dismisses Assessee’s appeal 

CESTAT Delhi dismisses Assessee’s appeal challenging the classification of amino acids, whey-protein under CTI 2106 90 90 with the heading ‘protein concentrates and textured protein substa...View More

Modifies Tribunal’s order enhancing turnover despite recording the findings in Assessee’s favor 

Allahabad HC modifies the order of Commercial Tax Tribunal confirming the enhancement of turnover, thereby accepting the taxable turnover reported by Assessee; Holds that since Tribunal recorded the f...View More