International Tax Ruling


Ranger and Brutus Vehicles imported by ‘Polaris India’ not classifiable as passenger carriage 

CESTAT Delhi holds that the All Terrain Vehicles (ATVs) imported by Polaris India (assessee-importer) like ‘Ranger (non-electric) Vehicles’,‘Ranger (electric)’ and ‘Brutu...View More

Allows credit on C.R. Coils removed after galvanization for export under rebate-claim

Punjab & Haryana HC allows CENVAT credit of duty paid on purchase of C.R. Coils used for conversion into Galvanized Plain Coils (G.P. Coil), cleared for export upon payment of duty under rebate cl...View More

'Value added services' from overseas-entity, being part & parcel of rough-diamond procurement not BSS

CESTAT, Mumbai rules out taxability of value added services (VAS) related to assistance in procurement of rough diamonds from overseas supplier under Business Support Service&...View More

'Abetment' requires knowledge of offending/wrongful act; Sets-aside penalty against Customs Broker

Delhi HC sets-aside penalty imposed against assessee, holder of Customs Broker Licence u/s 112(a) of Customs Act for alleged irregular filing of Bill of Entry (BoE) for i...View More

Value of bought-out items not includible in AV; Department cannot take contrary stand

SC dismisses Revenue’s appeal against CESTAT order rejecting inclusion of value of Bought out items (essential spare parts) [taken directly to site for installation/setting up of ...View More

Quashes excise duty demand on clearance of bought out items: Allows assessee's appeal

CESTAT, Mumbai quashes demand of excise duty on the clearance of essential spare parts (bought out items) of the goods by the Assessee, as not being sustainable on multiple grounds, sets aside impugne...View More

Declared value rejection without scrutinizing manufacturer's invoice a breach of Valuation Rules

CESTAT Mumbai sets-aside rejection of declared value of imported goods (cosmetics) without scrutinising manufacturer’s invoice and consequential re-determination of duty by adopting ‘deduc...View More

‘Tomato dry flavour’, containing synthetic mixtures of odoriferous substances not classifiable as ‘food preparation’ 

CESTAT Chennai holds that ‘tomato dry flavour’, being a mixture of odoriferous substances used as raw material in the food industry is classifiable under Heading 3302 (which covers both na...View More

Pile Foundation work, a “commercial/ industrial construction service”, not works contract service 

CESTAT, New Delhi holds that pile foundation work carried on by Assessee amounts to providing commercial or industrial construction service u/s 65 (25b) of Finance Act and when such service is provide...View More

Dismisses Revenue's appeal; Allows SAD-refund on imported goods sold to channel partners/re-seller

CESTAT Chennai dismisses Revenue’s appeal against order allowing refund of SAD on goods imported in pre-packed condition for sale to channel partners/distributors/resellers while ...View More