International Tax Ruling


Affirms HC order classifying Woven Labels as textiles, dismisses re-classification sought by Revenue 

SC rejects re-classification sought to be made by the Revenue in respect of woven labels; Affirms Punjab & Haryana HC’s order classifying labels as textiles thus, covered by Entry no. 14 of ...View More

Process of manufacturing ‘Labels’ similar to weaving any other textile, hence classifiable as textiles 

Punjab & Haryana HC holds that ‘Labels’ ' have to be regarded as textile and covered by Entry 14 of Schedule 'B' of the Haryana General Sales Tax Act, 1973; Assessee is engaged in the ...View More

Guarantor promising to pay accused's tax dues cannot be implicated with criminal liability

Madras HC quashes criminal proceedings against guarantor (Accused no.2) of assessee (Accused no.1) for payment of tax dues, holds that unless the second accused is the assessee in the eyes of the Ac...View More

Upholds CESTAT-order reducing penalty considering suo-moto duty-payment by Edelweiss on gold import

Telangana HC upholds CESTAT order modifying penalty for mis-declaration of imported gold jewellery on finding that it is not a case of knowingly or intentionally making a false declaration b...View More

Upholds CESTAT-order reducing penalty considering suo-moto duty-payment by Edelweiss on gold import

Telangana HC upholds CESTAT order modifying penalty for mis-declaration of imported gold jewellery on finding that it is not a case of knowingly or intentionally making a false declaration b...View More

Exempts aircraft imported for providing non-scheduled (passenger) services; Tariff-publication not required

Delhi HC dismisses Revenue’s appeal against CESTAT decision quashing demand on aircraft imported for providing non-scheduled (passenger) (NSOP) services for remuneration; Rul...View More

Using aircraft for non-revenue private flights violates condition of duty exemption, upholds CESTAT order 

Delhi HC rules in Revenue's favour, agrees with CESTAT order that assessee, operating non-revenue flights for transporting its own officials, is not eligible to claim duty exemption on imported aircra...View More

Allows Patanjali's writ; Quashes condition modifying TRQ-allocation for importing 'Crude-Sunflower-Seed-Oil'

Karnataka HC allows writ filed by Patanjali Foods Limited (earlier Ruchi Soya Industries Ltd.), quashes conditions imposed by DGFT to the effect that import consignments ...View More

Reasonable belief coupled with supportive materials essential to trigger lawful search

Revenue alleged that assessee is seeking to evade tax basis intelligence reports which resulted in the authorized official conducting a search and subsequent confiscation; In the context of,...View More

Demand unsustainable on maintenance/repair work carried on rig/drill ship in non-designated area 

CESTAT Chennai quashes service-tax demand on repair and maintenance work carried out by Assessee on rig/drill ship in the non-designated area; (NDA); Notes that, Assessee, engaged in Management, Maint...View More