International Tax Ruling


Quashes SCN alleging Fe content misdeclaration by Vedanta on Iron-ore exports 

CESTAT Kolkata quashes show cause notice (SCN) issued w.r.t. export of Iron Ore Fines by Vedanta Ltd. alleging that consignment was illegally exported by mis-declaring the ‘Fe’ content; Re...View More

Stresses on 'contextual interpretation' for reckoning limitation for “initiation" of re-assessment proceedings

SC affirms Kerala HC judgment on interpretation of provision for reckoning limitation period for reassessment, clarifies that intention of use of the expression “proceed...View More

Quashes SCN issued for mismatch of values, cites ‘non-application’ of mind 

CESTAT Mumbai sets aside show cause notice on finding ‘non-application of mind’ on the issue pertaining to mismatch of values declared in Form 26AS filed with Income Tax and the values dec...View More

Dismisses petition seeking refund of duty ‘mistakenly’ paid twice, finding no bonafide

Bombay HC, dismisses petition filed by Cummins Technologies India Pvt. Ltd., seeking refund of duty paid twice by mistake, finding no bonafide, and clarifies that “…if the act o...View More

Dismisses assessee’s appeal against HC-order classifying Boiled Supari as Areca-Nuts 

SC dismisses Assessee's SLP against Delhi HC's order holding that 'Boiled Supari packed in consumer and bulk packing’ is classifiable as Areca Nuts (under Heading 0802) and not betel nuts (known...View More

Upholds HC-order allowing entry-tax exemption as manufacturer on capital-goods installed at job-worker’s premise

SC dismisses Revenue’s appeal against Allahabad HC order allowing exemption as Manufacturer Dealer to assessee on capital goods brought from outside State and installed at th...View More

Allows entry tax exemption to first sale manufacturer, derides restrictive interpretation of ‘Manufacturer’ 

Allahabad HC sets aside order of Trade tax Tribunal opining that Assessee made the first sale and shall be deemed to be a manufacturer dealer and liable to claim benefit of the exemption Notification;...View More

Sales Tax retained under State Incentive Scheme includible in assessable value; Extended period non-invocable

CESTAT Kolkata holds that sales tax concession of 99% VAT retained by the Assessee under the Assam Industries (Tax Exemption) Scheme, 2009 is required to be added in the assessable value for the purpo...View More

Liquidated damages arising from non-fulfilment of contracted purchase not liable to duty 

CESTAT Mumbai sets aside order raising demand to the tune of Rs. 10.6 crores approx via enhancement of value of the manufactured goods to the extent of compensation, disagrees with Revenue’s sta...View More

Upholds waste clearance to job-worker for repurposing into final goods, without paying duty 

CESTAT Chandigarh quashes duty levied on clearance of brass scraps generated during manufacture of finished products (Slide Fasteners, chains and slider) to job worker for remelting and conversion int...View More