International Tax Ruling


Admits assessee's SLP to review Settlement Commission's order enhancing 'penalty' for EO non-fulfilment 

SC admits assessee’s SLP against HC order refuting to interfere with Settlement Commission’s (Commission) order substantially enhancing penalty on Company and its Directors for failure to ...View More

Admits SLP against HC order including TDS as part of 'tax-paid' for refund

SC admits Revenue’s appeal against HC order directing Revenue to grant refund of 50% of total tax deposited (actual tax plus TDS) by assessee as per Clause 4.2.15 of Madhya Pradesh Udhyog Nivesh...View More

Upholds penalty u/s 112 for goods mis-declaration, however, deletes simultaneous penalty u/s 114A

HC sets aside CESTAT's order pertaining to deletion of penalty on assessee for mis-declaration of goods, upholds penalty u/s 112 of the Customs Act, 1962 (Act), while setting aside penalty u/s 114A; A...View More

'Capital Goods' definition under Credit Rules 'exhaustive', CENVAT inadmissible on 'Welding electrodes'

HC allows Revenue’s appeal, ‘welding electrodes’ specified under Chapter Heading 8311 of Central Excise Tariff, not ‘capital goods’ under Cenvat Credit Rules (Rules), 200...View More

Notification reducing duty on cigarettes constitutes exemption, excess-tax collected is 'enrichment' u/s 11D 

HC upholds CESTAT’s order, Notification No.355/86-CE, granting exemption from payment of duty on cigarettes equal to duty paid on inputs (i.e. cut tobacco), is an 'Exemption Notification', not N...View More

Finds no transfer of property in consumable chemicals / solvents used for cleaning 

HC holds that use of consumable chemicals / solvents in the process of cleaning does not amount to transfer of property in goods from assessee to Northern Railways (contractee) exigible to tax; Conseq...View More

'Refrigeration units' for raw-material transportation to & fro factory, not "capital goods"

CESTAT dismisses assessee’s appeal, ‘truck refrigeration units’ for transporting frozen raw materials to factory for manufacture and to carry finished goods to port for export, not &...View More

Rules on classification of machines for fermented milk production; Individual functionality relevant

CESTAT holds that machines comprising of tanks for blending, culturing, storage and water sterilizer, as well as injection moulding machine & refrigeration unit are classifiable under respective C...View More

Confirms duty on export obligation non-fulfilment; Quashes penalty absent finished goods diversion

CESTAT quashes penalty imposed due to short fall in fulfilment of export obligation, states that capital goods/inputs have been used for intended purpose, finished goods have not been diverted and sho...View More

Extends exemption benefit despite satisaction of procedural stipulation post importation, grants refund

CESTAT grants refund of customs duties paid on parts imported for tablet PC manufacture under Notification No. 24/2005-Cus., even though duty exemption certificate obtained subsequent to clearance; Re...View More