International Tax Ruling


Division Bench remits matter for considering rebate-claim of cotton exporter availing higher drawback-rate 

Madras HC disposes writ appeal against order of Single Judge which upheld denial of rebate of duty paid on finished goods as assessee (a cotton yarn manufacturer and exporter) availed the facility of ...View More

Upholds classification of Room Air Conditioners, City Multi Variable Refrigerant Flow System under HSN 84151010 

CESTAT, Mumbai rules that classification of room air conditioners (RAC) and City Multi Variable Refrigerant Flow System (CMVRF) as claimed by the Assessee under HSN 84151010 a...View More

Assessee entitled to exemption on intermediate product, used to manufacture exempted final product

CESTAT Ahmedabad holds that show cause notice demanding duty from assessee on goods manufactured by job worker cannot be sustained; Notes that - (i) the assessee is engaged in manufacture of Bras...View More

Storage by CFS incidental to 'Cargo handling' and not 'Storage and Warehousing' service

CESTAT Ahmedabad quashes order demanding service-tax under "Storage and Warehousing services" (SWS), from assessee providing container freight station services (CFS), rejects Revenue’s argument ...View More

'Module Mounting Structures' not part of 'Solar Power Generating System', denies exemption 

CESTAT, New Delhi denies exemption to ‘module mounting structures’ manufactured by Assessee, supplied to solar power water pumping systems suppliers for irrigating agriculture fields, unde...View More

Clandestine-removal, a serious charge, cannot be established merely basis third-party records/statements

CESTAT Ahmedabad rules that, “Mere entries in third parties’ records of Transporters and brokers cannot be basis for clandestine removal”, sets-aside duty demand confirmed basis thir...View More

Requires assessee to justify/explain tyre import undertaken for manufacturing, remands matter

Madras HC disposes writ, requires assessee to explain import effected through Tuticorn Port for undertaking manufacturing in Rajasthan, remits matter to lower authority for passing a fresh o...View More

Citing erred adjudication, quashes rejection of unutilized Cess-refund; Directs remittance with interest

Delhi HC sets-aside fresh assessment order reopening the entire assessment on finding it “rather inexplicable” for Adjudicating Authority (AA) to pass such order in remand procee...View More

Dismisses writ citing non-violation of natural-justice principle, non-fulfillment of exceptions carved for maintainability 

Jharkhand HC (Division Bench) dismisses a writ petition seeking maintainability on pillars of natural justice principle violation upon finding that impugned order raising central excise duty demand of...View More

Cannot deny legitimate electricity-duty exemption due to State's lethargy in extending Notification validity

Jharkhand HC rules that “Merely because State authorities delayed in issuance of follow up Notifications, Petitioner could not be deprived of its legitimate entitlement of exemption in respect o...View More