International Tax Ruling


Dismissing Revenue’s appeal, affirms FTP supremacy over FSSAI norms in export classification 

SC dismisses Revenue’s Civil Appeal challenging the CESTAT Chandigarh ruling which had held that Food Safety and Standards Authority of India (FSSAI) parameters being in-applicable to export con...View More

Quashes HC-order concerning purchase tax on mounting fabricated body on 3-wheeler chassis; Directs remand 

SC, in Revenue’s civil appeal, sets aside the Allahabad HC (Lucknow bench) and Tribunal orders where in Assessee’s favour it was held that mounting a fabricated body on a three-wheeler (te...View More

Finds SAIL’s Inter-unit Valuation Revenue-Neutral; Sets Aside demand for under-valuation of goods 

CESTAT Kolkata sets aside the Commissioner’s order confirming excise duty demand of Rs 11.79 crore (approx.), interest, and equal penalty against M/s Steel Authority of India Limited (Assessee) ...View More

Quashes Reclassification of ‘Brown-Basmati-Rice’ as Non-Basmati based on FSSAI-Norms; Export Standards in FTP prevails 

CESTAT Chandigarh sets aside the Commissioner’s order reclassifying exported consignments of “Brown Basmati Rice” as non-basmati rice and imposing duty, redemption fine, and penaltie...View More

Quashes Rs. 128 cr demand on Coal India for Dumpers import; Excludes post-import expenses from value 

CESTAT Mumbai quashes Rs. 128 crores (approx) differential duty demand on Coal India (Assessee) for its import of ‘Caterpillar 190T Rear Dumper Model 789D’ in Completely Knocked Down (CKD)...View More

Quashes Customs' Public Notice restricting GST on auctioned-cargo; Rules CFS liable to collect as 'supplier'

Madras HC allows writ petitions by Container Freight Stations (CFS/Assessees) challenging the Public Notice No.17/2021 regarding GST on the clearance of uncleared/unclaimed cargo, and letter issued co...View More

White Petroleum Jelly manufactured by Hindustan-Unilever classifiable as ‘Drug’, not 'cosmetics; Attracts lower tax-rates 

Madhya Pradesh HC (Indore Bench) holds that “White Petroleum Jelly of IP grade manufactured and sold by appellant under a valid drug licence is liable to be classified as a category of drug and ...View More

SCN untenable on Reliance’s EOU for LPG cleared to DTA, citing voluntary pre-SCN duty-payment

Gujarat HC dismisses Revenue’s appeals against CESTAT order which deleted the  penalty on Reliance Industries Ltd (Assessee) u/s 114A of the Customs Act, 1962 ...View More

SCN untenable on Reliance’s EOU for LPG cleared to DTA, cites voluntary pre-SCN duty-payment

Gujarat HC dismisses Revenue’s appeals against CESTAT order which deleted the  penalty on Reliance Industries Ltd (Assessee) u/s 114A of the Customs Act, 1962 ...View More

Upholds HC-judgment granting Raymond exemption on Polyester-Tops made from inputs classifiable under TH 55.01 

SC dismisses Revenue’s appeal against Bombay HC judgment that allowed central excise duty exemption to Raymond Ltd. (Assessee) on manufacture of Polyester Tops (classifiable under Tariff Heading...View More