International Tax Ruling


Duty Drawback available on additional duty paid during import; Directs claim disbursement with interest  

Delhi HC holds that levy of additional duty on import of gold dore bars qualifies as a 'duty' and as long as goods have suffered a “tax” or “duty” at the time of impo...View More

Lenovo’s 'Interactive Large Format Displays' classifiable as ADP machine

Customs AAR holds that the Interactive Large Format Display-Model Think Vision T86, T75, T65 (with camera) and T65 (without camera) proposed to be imported by Lenovo India mer...View More

‘Foil Balloons’ used for decoration/entertainment purposes not classifiable as 'Toy'

Customs AAR rules that ‘Foil Balloons’ made of Nylon/HDPE and not of Latex/Rubberm, which are used for party decorations or entertainment, merits classification under the heading 9505 and ...View More

X-Ray tubes, parts exempt unless used in medical, surgical, dental, veterinary machine manufacturing

Customs AAR holds that X-Ray tube and its spare parts are eligible for the BCD exemption benefit under Sr. No. 563A  of Notification No. 50/2017-Cus dated June 30, 2017,  if they a...View More

No bar in seeking statutory appeal restoration on failure to avail Amnesty Scheme benefit

SC rules that “there is no bar as such for seeking restoration of the appeal if the assessee is unsuccessful in availing the benefit under the Amnesty Scheme”; Sets-aside order of Single J...View More

Citing non-consideration of documents evidencing high-sea-sale, allows writ challenging demand-order; Remands matter

Madras HC quashes VAT demand on imported consignment purchased in high seas and directly cleared from customs area by filing relevant necessary Form and surrendering transit forms at check post; Asses...View More

Quashes order classifying product as 'P&P Medicament' instead of 'Ayurvedic Medicine', remands matter

CESTAT, Ahmedabad quashes impugned order classifying product manufactured by the Assessee in the name of Sensur Rubefacient and Herbyl Skin Ointment as P&P medicament (other than medicament) class...View More

CENVAT on input services for ‘Renting of Immovable Property’ admissible, quashes demand

CESTAT Bangalore allows CENVAT credit on the various input services used in providing ‘Renting of Immovable Property Services’ observing that “credit on this account is to be ad...View More

Premises registration not mandatory for availing CENVAT-credit and refund 

CESTAT Chandigarh holds that registration of premises with the service tax authorities is not a pre-condition for availment of CENVAT credit and consequently the refund of unutilized credit; Quashing ...View More

Marketing by Sun Microsystem for Sun-Singapore, in India, an 'export'; Rejects demand under BAS 

CESTAT Bangalore quashes service tax demand along with interest and penalty on marketing activities carried out by Sun Microsystem (assessee) in India for Sun Singapore; Noting the similarity of issue...View More