International Tax Ruling


Dismisses Revenue’s appeal against classification of Nasal Spray ‘crimp pumps’ imported by Glenmark 

SC dismisses Revenue’s civil appeal against CESTAT Mumbai order which ruled in favour of Glenmark Pharmaceuticals on classification of ‘crimp pumps’, imported for use as component of...View More

Glenmark’s imported 'crimp pumps' for Nasal Spray device, classifiable under CTH 8413, not cosmetic/toilet sprays 

CESTAT Mumbai upholds Glenmark Pharmaceuticals' classification of imported 'Crimp Pumps', for use as components in Nasal Spray devices for medicament delivery, under CTH 8413 as ‘metering and do...View More

Flipkart’s mutual-fund investment not ‘trading’, credit reversal unwarranted; Drops demand 

CESTAT Bangalore drops demand along with interest and penalty on investments of surplus funds by Flipkart Internet Pvt Ltd (Assessee), holding that investment of surplus funds by Flipkart Internet Pvt...View More

Castrol's inventory norms occasioning movement from mother warehouses to CFA's a ‘stock-transfer’ 

CESTAT Delhi upholds Sales Tax Tribunal order which held that movement of goods from Castrol’s (Assessee) mother warehouse in Maharashtra to Carrying and Forwarding Agents (CFAs) in other States...View More

GST invoice without customs duty disclosure valid for claiming duty drawback 

Bombay HC (Goa) quashes rejection of duty-drawback claim by the Assessee due to non-disclosure of customs duty payment details in invoice holding it to be as ‘gross illegality’ and ‘...View More

Quashes confiscation of personal gold jewellery worn by foreign tourist; Allows writ

Delhi HC quashes the confiscation of gold chain and kara worn by Assessee, a Thailand-resident foreign national of Indian origin, arriving from Bangkok, and sets aside the revisionary order reinstatin...View More

Cannot reject transaction value basis fake proforma invoice, documents from unauthenticated email

CESTAT Kolkata quashes rejection of declared value in Bills of Entry (BoE) which was premised on alleged fake proforma invoice and documents as found in an email as well as penalty on Partner of asses...View More

No CVD exemption on imports of readymade garments of Jockey

CESTAT Bangalore dismisses appeal filed by Page Industries Ltd (Assessee) seeking exemption from countervailing duty (CVD) on imported readymade garments under ...View More

Upholds exemption on imported arms and ammunition by National Rifle Association; Dismisses Revenue’s appeal 

SC dismisses Revenue’s appeal challenging the ruling of CESTAT, New Delhi that granted exemption to National Rifle Association (Assessee) for import of arms and ammunition required for rifle sho...View More

Rejects Revenue’s classification of imported Philips Home Theatre Systems as mere loudspeakers; Drops ₹150 Cr Penalty 

CESTAT Chennai allows appeals filed by TPV Technology India Pvt. Ltd. (Assessee), holding that various models of imported Philips brand Multimedia Speaker Systems (MSS) are classifiable under CTH 8527...View More