International Tax Ruling


Department cannot re-determine value of goods already enhanced during import & attained finality 

CESTAT, Chandigarh while holding that Department has seriously erred in re-determining the value of the second hand machines imported by the Assessee, the value of which is already enhanced at the tim...View More

Ajinomoto’s ‘Ajitide’ classifiable as ‘food flavouring material’; Denies exemption

CESTAT Chennai rules on classification of "Ajitide" imported by assessee by deliberating on which ‘Umami’ related substances (fundamental taste sensation) i.e. glutamate, inosinate, and gu...View More

Directs amendment of BoEs to include IGST payment by EOU/AA-holder: Allows writ 

Kerala HC (Ernakulam) rules that, rejecting the application for amendment of Bills of Entry (BoE) despite payment of IGST (where the input goods were initially imported by availing the IGST exemption ...View More

Substantial SVLDRS-scheme benefit not deniable for technical-glitch resulting in day's delay; Distinguishes SC-ratio 

Bombay HC holds that one day delay in making “payment under the Sabka Vishwas Scheme ought to be accepted by the Respondents” where the Applicant (Assessee) was prevented from making the t...View More

SVLDRS benefit available only if declarant complies with scheme’s conditions; Upholds HC judgment 

SC upholds HC judgment which refused to allow the assessee an extension of time to make deposit of arrears under the Sab Ka Vishwas (Legacy Dispute Resolution) Scheme, 2019; States that “a perso...View More

Absent knowledge of foreign supplier's mistake quashes demand, confiscation, redemption-fine vis-à-vis importer 

CESTAT Ahmedabad sets aside order imposing demand of customs duty on import of Electric Control Round Steel Pipe Polishing Machine as also quashes penalty, confiscation of goods and redemption fine; A...View More

Management of ‘Emergency Response Services’ for State Government exempt 

CESTAT Hyderabad sets aside demand on assessee (an Emergency Management Research Institute), managing and operating a fleet of ambulance for Andhra Pradesh government rendering comprehensive ‘Em...View More

Service recipient cannot challenge classification adopted by supplier to claim refund 

CESTAT, Kolkata holds that “the service recipient…is not allowed to question the classification adopted by the service provider” in order to claim that service tax collected by the ...View More

Dismisses Revenue's appeal against CESTAT order with respect to ‘quicklime’ classification

SC dismisses Revenue’s civil appeal against CESTAT-order that set-aside demand of differential duty and restored assessee’s original classification of imported ‘quicklime’ unde...View More

Rejects revenue’s classification of ‘quicklime’ to drop differential duty demand 

CESTAT Mumbai sets aside the demand of differential duty on the import of ‘quicklime’, holding that “imported goods ‘quicklime’ would be appropriately classifiable under ...View More