International Tax Ruling


Enhanced duty demand on goods loaded prior to enhancement, unsustainable; Distinguishes HC rulings

CESTAT dismisses Revenue’s appeal, enhanced duty inapplicable on goods loaded on ship for export, before enhancement of duty; Accepts assessee’s contention that, checklist of shipping bill...View More

Reverse application of 'ejusdem generis' principle untenable; 'Rigid-frame columns' classifiable as "steel structurals"

HC sets aside Tribunal order, holds that 'rigid frame columns' manufactured and sold by assessee are classifiable as “steel structurals” under Schedule Entry C-55(v) of MVAT Act r/w Sectio...View More

‘Barium-chloride’ & ‘corundum-sand’ qualify as consumables; Grants concessional duty on EOU-DTA clearances

CESTAT holds that ‘barium chloride’ & ‘corundum sand’ qualify as consumables for manufacture of ‘steel files’ by EOU and hence, eligible for concessional rate o...View More

Upholds Custom broker's license suspension absent time-limit for proceedings completion under CHALR

HC upholds suspension / revocation of custom broker’s license under Regulation 20 of Customs House Agents Licensing Regulations, 2004 (CHALR) due to mis-declaration of pieces of Red Sanders in t...View More

Interprets SC's refund directive for manufacturers; "Amout due" relatable to 'differential duty'

HC grants interim excise duty exemption to Industrial Units located in North Eastern States to the extent of 50% by virtue of Notification No. 20/2007-CE; Notes that said Notification was amended vide...View More

Upholds non-excisability of ‘Fly-Ash’; However, satisfying ‘marketability’ test, won't constitute "waste" / "scrap"

HC upholds Single Judge Bench decision which ruled that ‘fly ash’ generated during generation of electricity by burning of pulverized coal does not involve any manufacturing activity and t...View More

Rejects Revenue's attempt to recall order alleging mistake, where assessee given 'revenue-neutrality' benefit

CESTAT rejects Revenue’s rectification of mistake application in view of categorical recording of reasons for holding issue of revenue neutrality in favour of assessee – an airliner, who w...View More

CRS services from foreign cos. taxable as "online information & database access / retrieval services"

CESTAT allows assessee's appeal, CRS services received from foreign based service provider taxable as "online information and database access or retrieval service"; Since CENVAT credit of service tax ...View More

Calls LB to determine classification of tractors / loaders as "automobiles", absent statutory definition

CESTAT calls Larger Bench to determine meaning of ‘automobile’ absent definition in Central Excise Law / Notifications thereto, for considering whether spare parts of Wheeled Tractor Loade...View More

SLP not meritorious; Affirms export refund denial absent services inclusion in Notification

SC dismisses assessee's SLP for lack of merit against HC order denying service tax refund under Notification No. 41/2007-ST absent inclusion of exported services from date of issue of Notification i.e...View More