International Tax Ruling


Dismisses challenge to ADD extension absent gap after expiry; Distinguishes SC ratio

HC dismisses challenge to 1-year extension of Anti-dumping duty (ADD) on import of ‘plain gypsum plaster board’ vide Notification No. 26/2017-Cus (ADD), absent void/gap between expiration ...View More

Absent fraud, quashes re-assessment citing camouflage of 'inter-state' sale as 'stock-transfer' 

HC quashes re-assessment proceedings which revoked exemption of turnover on stock transfer of semi-finished goods u/s 6A of CST Act on strength of declaration in Form-F, absent fraud, misrepresentatio...View More

Upholds MRP valuation for mono-cartons containing sachets; Legal Metrology Dept.'s clarification binding

CESTAT upholds MRP valuation of mono cartons containing 6-8 Powder Hair Dye sachets u/s 4A as ‘retail packages’, instead of transaction value based u/s 4 of Central Excise Act, 1944; Rejec...View More

Refund of erroneous tax on residential rental income subject to limitation, unjust-enrichment

CESTAT dismisses assessee’s appeal contesting the denial of refund in respect of service tax erroneously paid on rental income from residential property, on ground of limitation; Rejects assesse...View More

Storage of molasses in earthen pits within factory does not constitute 'removal'

No excise duty payable on molasses stored in earthen pits, viz. katcha pits located within the factory premises; HC rejects Revenue contention that since molasses were stored in earthen pits without r...View More

Dismisses writ; Notification restricting boric acid import for non-insecticidal use not unreasonable

HC rejects challenge to Notification dated April 7, 2006 restricting import of boric acid for non- insecticidal purposes subject to import permit issued by Central Insecticide Board and Registration C...View More

Dismisses Revenue SLP; Affirms benefit of concessional CVD on imported mobile handsets 

SC dismisses Revenue SLP against Delhi HC order allowing refund of excess countervailing duty (CVD) paid on import of mobile handsets; Following the law laid down by SC in SRF Ltd, HC had allowed the ...View More

To hear challenge on curtailment of export benefits under Advance Authorisation Scheme

Delhi HC issues notice to Revenue, shall hear petition challenging curtailment of duty exemption benefits under Advance Authorisation scheme of Foreign Trade Policy, post implementation of GST; While ...View More

Condition of self-assessed tax payment for C-Form, illegal; Circular cannot override Statute 

HC allows assessee’s writ petition, holds Revenue’s action in terms of Circular dated November 16, 2009 not allowing assessee to generate online Form-C on ground of non-payment of self-ass...View More

Rejects ‘Ujala Supreme’ fabric whitener classification under residuary entry, upholds lower rate

HC upholds taxability of ‘Ujala Supreme’ Fabric / Laundry Whitener at 4% or 5% as “Synthetic Organic Colouring Matter” under Entry 69, sub-entry 119 of Part-B of Schedule-IV to...View More