International Tax Ruling


Citing classification of Potato Flakes under CH 11, quashes demand on clearance 

CESTAT quashes demand on clearance of ‘Potato Flakes, finds that as same was classified by Tribunal under Tariff Item No. 11052000, as opposed to department claiming classification under chapter...View More

Quashes duty-demand against Tata Coffee on institutional/bulk clearances through C&F agent 

CESTAT Hyderabad sets aside differential excise duty demand on ‘instant coffee’ packets/pouches of various sizes cleared in bulk by Tata Coffee Ltd. (assessee) to institutional custom...View More

Requiring Bank-Guarantee for provisional release of vehicle purchased from Diplomat "onerous and unreasonable"

Madras HC modifies conditions imposed w.r.t. provisional release of vehicle purchased by Assessee from a Diplomat, quashes onerous and unreasonable imposition of requirement of the execution of a bank...View More

Sets-aside extended-period demand on uplinking-services; Upholds demand including penalty on vehicle renting

CESTAT, Allahabad allows assessee’s appeal in part, rules that provision of uplinking facilities from teleport to customers for broadcasting amounts to services which support the business activi...View More

Revenue’s appeals raising substantial questions w.r.t. classification, non-maintainable 

Calcutta HC renders Revenue’s appeals as non-maintainable since, the core issue raised via the substantial questions of law revolve upon the classification of the product Chrome Concentrate soug...View More

Dismisses Revenue’s SLP w.r.t. classification of Chrome Concentrate, declines interference with HC's order

SC dismisses Revenue’s SLP challenging HC order dismissing Revenue’s appeal on classification of Chrome Concentrate on ground of maintainability as the core issue revolved upon the classif...View More

Dismisses assessee's SLP against HC's dismissal of writ seeking mandatory pre-deposit condition waiver 

SC dismisses Assessee’s SLP against HC judgment dismissing writ petition against Tribunal' order denying waiver of mandatory pre-deposit condition for filing statutory appeal;&nbs...View More

Writ jurisdiction not meant to grant waiver of statutory pre-deposit condition for filing appeal, dismisses writ 

Bombay HC rules that writ jurisdiction is not meant to grant any benefit to parties like the Assessee or to enable him to get over the statutory condition of pre-deposit for filing appeal imposed by S...View More

"Mahindra Bolero Camper" not ‘station wagon’, but vehicle for goods transport only 

CESTAT Hyderabad classifies "Mahindra Bolero Camper" and its variants under CETH 8704 as vehicle for transportation of goods; Rejecting Revenue’s contention that said vehicle, by its product cat...View More

Quashes order demanding 5%/6% of exempted service value where assessee reversed proportionate credit 

CESTAT Mumbai sets-aside order demanding CENVAT credit under Rule 6(3) along with interest and penalty on common input services considering proportionate credit reversal by assessee w.r.t. exempt outp...View More