International Tax Ruling


Apple Watch Bands sold as ‘accessories’ not ‘parts of communication device’; Classifiable under Heading-9113 

Customs Authority for Advance Rulings (CAAR), Mumbai, rules that both leather and non-leather Apple Watch bands imported separately by Apple India (Applicant) merit classification as watch straps/band...View More

Vessels not ‘goods’ post-first entry; Quashes CVD/customs-duty demand on foreign to coastal conversion 

Madras HC allows writ petition setting aside communication imposing countervailing duty (CVD) on conversion of two vessels, i.e., ‘Jug Rahul’ and ‘Jug Rishi’, from foreign to c...View More

Amendment shifting electricity-duty levy from ‘units’ to ‘net charges’, excessive delegation; Declared ultra vires 

Jharkhand HC, in batch matter, strikes down levy of electricity duty on the basis “net charges” changed from ‘units’, declares the Jharkhand Electricity Duty (Amendment) Act, 2...View More

No luxury tax on Hospital’s ICU-charges; Harps on retrospective nature of clarificatory amendment 

Karnataka HC allows writ petition and sets aside assessment order and demand notice proposing to levy luxury tax on ICU charges collected by the Assessee-Hospitals (Lalitha Healthcare, Fortis, & P...View More

Absence of limitation no defence for delayed adjudication; Quashes proceedings on account of latches 

Bombay HC (Goa Bench) allows writ petitions filed by Computer Graphics Private Limited (Assessee) and quashes two show-cause-cum-demand notices issued under the Central Excise Act, 1944, holding that ...View More

Mushroom-growing apparatus not agricultural machinery; Reiterates importance of chapter notes over trade parlance test 

SC sets aside the CESTAT ruling and holds that aluminium mushroom-growing racks imported by Assessee are classifiable as ‘aluminium structures’ under CTI 76109010, and not as ‘parts&...View More

Handheld Barcode Scanners not classifiable as ‘smartphone’ for cellular ancillary function; Exempt under CTH 84716050 

CESTAT Delhi holds that ‘Newland NLS Handheld Barcode Scanners’ used for scanning barcodes (1D/2D) and processing data in order to increase the efficiency of functions in supply chain mana...View More

Copy of SC-judgment quashing customs duty on electricity removed by Adani-Power from SEZ to DTA 

SC sets aside the 2019 Gujarat HC judgment that had refused to grant Adani Power Ltd. (Assessee) a declaration that no customs duty was leviable on electrical energy generated in its SEZ-based power p...View More

Unutilized CENVAT-credit refund not deniable merely because credit not shown in same ST-3 quarter 

CESTAT Bangalore partially allows KPMG’s appeal on the issue of refund of service tax paid on back office services in terms of Export of Services Rules, 2005 and as per Rule 5 of CENVAT Credit R...View More

Mutual Funds units subscription not sale/purchase of securities, no section 66D exemption; Quashes credit-reversal 

CESTAT Delhi holds that “activity of subscription and redemption of units of Mutual Funds cannot be said to be an activity of sale and purchase of the securities. It would, therefore, not be an ...View More