International Tax Ruling


‘Smart card’ not classifiable as ‘part of Set Top Boxes’; Quashes penalties 

CESTAT Delhi holds that smart card/viewing cards imported separately from Set Top Boxes (STBs), although used in them by Videocon D2H Limited (now Dish TV India Ltd.)/Assessee is classifiable under CT...View More

Copy of SC-judgment upholding demand on AAI for export cargo handling as ‘Airport Services’ 

SC upholds service tax demand on AAI (Assessee) under the head ‘airport services’ u/s 65(105)(zzm) of the Finance Act, 1994 for rendering export cargo handling services; Consequently, conf...View More

Quashes higher duty demand on Branded Chewing Tobacco 

CESTAT Allahabad sets aside demand of duty premised on change of classification of Branded Chewing Tobacco (BCT) or Jarda Scented Tobacco (JST) from March 01, 2015 and holds that BCT is classifiable u...View More

AAI’s export cargo handling taxable as ‘Airport Services’, not ‘Storage & Warehousing’; Quashes extended-period demand 

CESTAT Delhi quashes service tax demand on Airport Authority of India for export cargo handling under ‘storage and warehousing services’ up to September 9, 2004; Holds that till the shipme...View More

Government decision to levy or not to levy ADD appealable before CESTAT 

CESTAT DELHI (Larger Bench) allows appeal against Central Govt Office Memorandum to not impose anti-dumping duty despite a recommendation made by the designated authority for imposition of anti-dumpin...View More

Rules on fake DEPB scrips/TRA fraud; Upholds duty, restores penalties, rejects co-noticee Settlement immunity 

Madras HC delivers a common judgment in a massive batch of 78 connected appeals filed by importers, licence brokers, traders, and the Revenue, arising out of fraudulent use of forged Duty Entitlement ...View More

Export duty inapplicable on goods supplied from DTA to SEZ; Declares Rule-27 proviso ultra vires 

Andhra Pradesh HC strikes down 5th proviso to Rule 27(1) of the Special Economic Zone (SEZ) Rules, 2006 as ultra-vires the Special Economic Zones Act, 2005, finding that the SEZ Act does not authorize...View More

Copy of SC-judgment upholding duty on Gensets converted into power-packs; Cites Transformation & Marketability-test 

SC holds that the process of placing the Genset within a steel container and fitting the steel container with components such as radiator, ventilation fan, air filter unit, oil tank, pipes, pumps, val...View More

Finds LG’s ‘G-Watch’ eligible for duty exemption, citing South Korea as origin country; Orders refund 

SC allows LG Electronics appeal, dismissing CESTAT ruling which classified imported LG G Watch as wearable computing device under CTH 85176290, denying exemption benefit of Notification No.152/2000&nd...View More

Parallel appeal and rectification remedy impermissible; Slaps costs for wasting judicial time with delay-condonation-plea 

Bombay HC (Nagpur Bench) imposes costs of Rs 5000 on Assessee for wasting court’s time going into the question of condoning delay (184 days) in filing appeal before the HC u/s 35-G of the Centra...View More