International Tax Ruling


Notification imposing safeguard-duty on ‘Solar-Cells’ valid, however, levy during HC's interim-order subsistence ‘illegal’ 

Madras HC dismisses writ petitions contesting the final finding of Directorate General of Trade Remedies (DGTR) and Notification No.1/2018 (SG) issued by the Central Govt u/s 8B of the Custo...View More

Cannot stall 'provisional assessment' finalisation indefinitely for Revenue’s internal-process delay to verify COO 

Bombay HC directs the Dy. Commissioner of Customs to promptly finalize the bill of entries (BoE) pertaining to import of alkalized cocoa powder within 4 weeks,  following the ...View More

Non-furnishing of letter referred in SCN to assessee not prejudicial; Affirms HC's order remanding matter

SC, dismisses assessee’s appeal alleging non-compliance on part of the Commissioner of Central Excise by non-furnishing of letter referred to in the show cause notices (SCNs) and observes that t...View More

Dismisses assessee's review against order upholding CESTAT's exemption-denial on 'Switched Mode Power Supply'

SC dismisses Assessee's review petition against the order which rejected the civil appeal against the CESTAT ruling denying customs duty exemption on goods i.e. 12V Switched Mode Power Supply (SMPS) c...View More

Dismisses appeal against CESTAT denying exemption to SMPS as parts/accessories of Integrated Fixed Wireless Telephones 

SC dismisses civil appeal against the CESTAT order that held that the ‘12V SMPS consisting of Main PCB, lightening protector, DC/AC cables, fuse/fuse holders, are neither parts nor accessories o...View More

No BCD exemption on Switched Mode Power Supply as parts or accessories of IFWT 

CESTAT Chennai upholds orders rejecting custom duty exemption benefit to import of 12v Switched Mode Power Supply (SMPS), holds that same is not a part or accessories of Integrated Fixed Wireless Tele...View More

Requires exporter to file ‘formal application’ for release of RoSCTL as per Handbook 

Delhi HC rules on release of rebate amounting to about Rs. 24 lakhs under the Rebate of State and Centre Taxes and Levies (RoSCTL); Directs the Pr. Commissioner of Customs and Directorate General of F...View More

Dismisses KSRTC's review petition against order upholding activity of Bus body-building as ‘manufacture’ 

SC dismisses review petitions filed by Kerala State Road Transport Corporation (assessee/KSRTC) against order which upheld assessee’s liability to pay excise duty on activity of fabricating bus ...View More

Fabricating chassis resulting in ‘useable buses’ is ‘manufacture’; Upholds KSRTC’s excise liability 

SC upholds CESTAT, rules that activity of fabricating bus bodies by Kerala State Road Transport Corporation (KSTC/assessee), resulting in finished product i.e. useable buses, amounts to ‘manufac...View More

Allows interest on refund of unutilized ITC lying in ECrL; Raps AO for suo-moto revision 

Gujarat HC sets-aside denial of interest by State VAT authority on refund (as approved by Commissioner) of unutilised input tax credit (ITC) for the period during which amount of ITC was lying in the ...View More