International Tax Ruling


Agricultural use ‘Mushroom shelving’ classifiable as machine instead of ‘generic’ aluminium shelves category

CESTAT Delhi rules on applicability of Customs Tariff Entry to ‘Mushroom growing shelving’ (the goods) used in agricultural activity, more specifically, whether the goods can be called as ...View More

Quashes notional-assessment imposing demand prior to taxable event of delivering oil/gas to ONGC 

CESTAT Hyderabad upon finding that, the taxable event stipulated in service contract with ONGC for supply of oil and gas, did not happen during the disputed period, dismisses the best judgment assessm...View More

Copy of SC-judgment dismissing Revenue's appeal against CESTAT-order treating re-labelling by 'Jindal Drugs' as manufacture

SC affirms the view of CESTAT (Third Member) which held that the process of affixing additional label on cartons received by Jindal Drugs at Taloja plant from Jammu unit (availing area based exemption...View More

Quashes demand on Advocate’s income from practice, consultancy, notary, and book sales: Allows writ 

Karnataka HC allows bunch of writ petitions moved by practicing individual Advocates and firms,  challenging the SCNs and orders demanding service tax on income derived from practice, c...View More

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