International Tax Ruling


Quashes Rs. 128 cr demand on Coal India for Dumpers import; Excludes post-import expenses from value 

CESTAT Mumbai quashes Rs. 128 crores (approx) differential duty demand on Coal India (Assessee) for its import of ‘Caterpillar 190T Rear Dumper Model 789D’ in Completely Knocked Down (CKD)...View More

Quashes Customs' Public Notice restricting GST on auctioned-cargo; Rules CFS liable to collect as 'supplier'

Madras HC allows writ petitions by Container Freight Stations (CFS/Assessees) challenging the Public Notice No.17/2021 regarding GST on the clearance of uncleared/unclaimed cargo, and letter issued co...View More

White Petroleum Jelly manufactured by Hindustan-Unilever classifiable as ‘Drug’, not 'cosmetics; Attracts lower tax-rates 

Madhya Pradesh HC (Indore Bench) holds that “White Petroleum Jelly of IP grade manufactured and sold by appellant under a valid drug licence is liable to be classified as a category of drug and ...View More

SCN untenable on Reliance’s EOU for LPG cleared to DTA, citing voluntary pre-SCN duty-payment

Gujarat HC dismisses Revenue’s appeals against CESTAT order which deleted the  penalty on Reliance Industries Ltd (Assessee) u/s 114A of the Customs Act, 1962 ...View More

SCN untenable on Reliance’s EOU for LPG cleared to DTA, cites voluntary pre-SCN duty-payment

Gujarat HC dismisses Revenue’s appeals against CESTAT order which deleted the  penalty on Reliance Industries Ltd (Assessee) u/s 114A of the Customs Act, 1962 ...View More

Upholds HC-judgment granting Raymond exemption on Polyester-Tops made from inputs classifiable under TH 55.01 

SC dismisses Revenue’s appeal against Bombay HC judgment that allowed central excise duty exemption to Raymond Ltd. (Assessee) on manufacture of Polyester Tops (classifiable under Tariff Heading...View More

Bombay HC allows exemption to Raymond Limited for manufacture of polyester tops 

Bombay HC allows exemption to Raymond Limited (assessee) for manufacture of polyester tops; On interpretation of the term 'staple fibres used in serial No.10 of Notification No.30/2004 dated July 09, ...View More

Quashes demand on Ericsson India, excludes Technical know-how royalty from transaction-value absent sale pre-condition 

CESTAT Delhi sets aside customs duty demand, interest and penalty on Ericsson India, ruling that royalty paid to its parent company (Telefonaktiebolaget LM Ericsson, Sweden) for technical know-how in ...View More

Retrospective withdrawal of purchase tax subsidy to Sugar-Mills offends legitimate expectation; Upholds Tribunal’s order 

Madras HC dismisses Revenue’s writ petition, upholds Tamil Nadu Taxation Special Tribunal’s ruling allowing Ponni Sugars (Erode) Ltd (Assessee). to retain purchase tax subsidy, holding tha...View More

VAT credit cannot be denied to purchaser for selling-dealer non-deposit of tax 

Delhi HC answers the substantial question in Assessee’s favour that VAT authorities are not justified in disallowing the input credit claimed by a purchasing dealer for non-deposit of tax by the...View More