International Tax Ruling


Upholds Cadbury's ‘Perk’ classification as ‘Wafer Biscuit’ entitled for concessional duty-rate; Dismisses Revenue’s appeal 

SC dismisses Revenue’s appeal against CESTAT Delhi ruling, upholds the classification of 'Perk', 'Ulta Perk', 'Perk Poppers', and 'Wafer Uncoated Reject' manufactured by Cadbury (owned by Mondel...View More

Mondelez’s Perk classifiable as ‘wafer biscuit’, not ‘communion wafers’ 

CESTAT Delhi sets aside order of Principal Commissioner raising excise duty demand on Mondelez India Foods Pvt. Ltd (Assessee) on basis of re-classification of Perk, ULTA Perk, Perk Poppers and Wafer ...View More

Dismisses Revenue’s appeal over classification of ‘Isabion’ as fertilizer instead of Plant Growth Regulator 

SC dismisses appeal by Revenue against CESTAT Ahmedabad ruling that classified ‘Isabion’ as a fertilizer as against Department’s claim of plant growth promoter/regulator; CESTAT Ahme...View More

Grants exemption on import of small form pluggable by Reliance Retail 

CESTAT Mumbai classifies telecommunication equipment imported by Reliance Retail, particularly, small form pluggable under tariff item 8517 7090 of First Schedule to Customs Tariff Act, 1975; Follows ...View More

Dismisses SLP by Revenue over classification of Small Form Factor Pluggable as machinery-parts 

SC dismisses SLP by Revenue against Delhi HC judgment that favoured classification of Small Form Factor Pluggable (SFP) adopted by Nokia (assessee) as a part of machinery under CTH 8517 7990, instead ...View More

Quashes Rs.22 cr demand on Triumph Motorcycles; Excludes management and Ad expenses from import value 

CESTAT Delhi sets aside a demand of Rs. 21.85 crore with interest and penalty against Triumph Motorcycles (India) Pvt. Ltd., rejecting the allegation of undervaluation of imported motorcycles and part...View More

Revocation of Form-‘C’ for procurement of High-Speed-Diesel by Vedanta due to GST migration invalid 

Bombay HC (Goa) in twin matters concerning denial of Form-C for procuring High Speed Diesel (HSD) at a concessional rate to one of the largest exporters of iron ore, quashes order to the extent that G...View More

Used digital device import do not require Environment Ministry approval; Directs provisional-release 

Madras HC grants provisional release of various models of Second hand highly specialised equipment namely the Digital Multifunction Print Copying and Scanning machines/devices (MFDs) pending investiga...View More

Grants provisional-release of second-hand highly specialized Digital Multifunction Devices despite no-permission from MeITY, Environment Ministry 

Madras HC in a batch of writ petitions permits provisional release of second-hand digital Multi-function Devices (MFDs) on the strength of a prima facie view of the importers that MFDs are Highly Spec...View More

Relying on settled law, rejects ‘circular-trading’ charge against Adani-Enterprises; Validates gold/silver imports 

CESTAT Ahmedabad dismisses Revenue’s appeals against Adani Enterprises Ltd. (Assessee), upholding adjudicating authority’s order dropping proceedings alleging fraudulent procurement of DFC...View More