International Tax Ruling


Quashes Rs.1.26 cr notice against Sheesha Sky Lounge for absence of pre-SCN 

Bombay HC quashes SCN proposing a demand of Rs. 1.26 crores service tax on Sheesha Sky Lounge on the ground that the said SCN bypassed the mandatory requirements of pre-show cause consultation as stip...View More

Copy of SC-judgment quashing demand on 'Naphtha' predominantly used for fertilizer-production despite partial non-fertilizer use 

SC allows the appeal of Rashtriya Chemicals and Fertilizers Ltd (Assessee), holding it eligible for exemption from central excise duty under the relevant notifications on procurement of Naphtha intend...View More

Directs re-adjudication of service-tax demand that was based solely on ITR data 

Karnataka HC sets aside order confirming a service tax demand, where proceedings were initiated solely based on information received from the CBDT (Form 26AS/Income Tax Returns), and remitted the matt...View More

Right to appeal under omitted provisions gets revived post-invalidation of NTTA, 2005 

Patna HC sustains the batch of appeals filed by the Revenue u/s-35G of the Central Excise Act, 1944 and Section-130 of the Customs Act, 1962, holding that right to appeal before the High Court still e...View More

GPS-based cable tracking device classifiable under CTH 8526 as navigational apparatus 

CAAR Mumbai rules that the ‘Alesea Reel Tracking Device’ is classifiable under CTH 8526 91 90 as “other radio navigational aid apparatus”, holding that the principal function o...View More

Optical sheets for Samsung LED TVs classifiable under CTH 8529 

CAAR Mumbai rules that Optical Sheet-Complex (BN61-20395A) and Optical Sheet-High Color (BN61-20400A) imported by Samsung India Electronics Pvt Ltd (Applicant) for use in LED television backlight asse...View More

Webcams, VC systems are ‘data transmission devices’; Classifiable under CTH 8517 

CAAR Mumbai rules that ‘video conferencing solutions’ and ‘webcams’ manufactured under Logitech and imported by the Applicant are classifiable under CTH 8517 62 90 as “ot...View More

Once FSSAI issues fit for human-consumption NOC, Revenue cannot re-test goods without cogent reasons 

Bombay HC quashes seizure memo and conditional provisional release order imposed by Customs on imported roasted areca nuts, holding that once the Food Safety and Standards Authority of India (FSSAI) h...View More

5% IGST applicable on Cipla's import of Bulk drugs/APIs for manufacturing formulation and clinical testing 

CAAR Mumbai, in an application by Cipla Ltd., holds that Bulk drugs/Active Pharmaceutical Ingredients (APIs), whether imported for manufacture of formulations or for testing, clinical trials, bioavail...View More

No excise-duty on BPCL supplying ATF from warehouse to foreign-going aircraft; Quashes Rs. 251 cr demand 

CESTAT Delhi sets aside demand of central excise duty demand of Rs. 256 crore on BPCL for removal of Aviation Turbine Fuel through various separately registered warehouse facilities and thereafter sup...View More