International Tax Ruling
CESTAT Chennai upholds re-classification of ‘Plastic Bottle Stick and Accessories, Soap Water Solution and Whistle’ as ‘Plastic Toys’ under CTH 95030030, that was imported by a
...View More CESTAT Chennai rules in favour of assessee, quashes demand on twin accounts (i) service fee to an intermediary (AMSCO Finance) for collection of payments relating to goods exported to foreign buyer (C
...View More Kerala HC holds that the assessee having not attempted to make payment envisaged under the SVLDRS-3 despite accessing the CBIC portal on the penultimate day before the closure of the scheme,
...View More Meghalaya HC holds that the issue w.r.t. value of service cannot be agitated before High Court and that “party has got right only before the Supreme Court in terms of Section 35L"; An appeal was
...View More Delhi HC rules that, for the purposes of determining the threshold limit, only the duty element (and not penalty/redemption fine) needs to be taken into account except in cases where only fine and pen
...View More Allahabad HC on the premise that statutory interpretation principle of legislative intent assumes ‘paramount importance’, dismisses petition against dismissal of appeal filed by assessee b
...View More Bombay HC holds as unjustified, restriction imposed vide clause 2 of Notification No. 20/2023 [which amended export policy of Non-Basmati Rice against ITC (HS) code 1006 30 90, from &l
...View More Rajasthan HC rules that Crane Services provided by the Assessee to Transport Department do not constitute sale as provided u/s 2(35)(iv) of Rajasthan VAT Act and is a contract of service hence, the or
...View More CESTAT Mumbai rejects Customs Department re-classification of imported ‘‘Howaru probiotic culture’ under tariff item 2106 9099 as ‘food preparation’, upholds the assessee
...View More CESTAT Chandigarh, in a reference to a Third member, allows refund of excise duty paid by assessee (availing area-based exemption) on outward freight charges for transportation of goods from their fac
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