International Tax Ruling


No anti-dumping duty on tiles import from China; Malaysian exporter's invoice dispensable

CESTAT dismisses Revenue appeal, grants anti-dumping duty (ADD) exemption on ‘vitrified / porcelain tiles’ produced in China and exported from Malaysia, in terms of Sr. No. 9 of Notificati...View More

Education Cesses leviable on all types of excise duties, including ‘Oil Cess’

HC sets aside CESTAT order, holds assessee liable to pay Education Cess and Secondary & Higher Secondary Education Cess (collectively called as ‘Education Cesses’) in terms of Section ...View More

Tribunal Registrar cannot decide legal issues; Returning revision petitions without order, unsustainable

HC reprimands VAT Tribunal & Registrar for returning assessee’s revision petitions without passing any order on ground that Appellate Authority had dismissed the appeals in limine without is...View More

'Band aid wastes' generated during job-work not excisable; Clearances for incineration non-taxable

CESTAT sets aside excise duty demand on band aid wastes generated in the hands of job-worker and cleared by assessee outside factory for incineration; Notes that in terms of Drugs & Cosmetics Act,...View More

Restores CHA license absent evidence showing awareness of importer's duty evasion intent 

CESTAT restores Custom House Agent’s license, states that even though clearance of imported consignments was violative of declaratory provisions of Customs Act, there is no evidence on record to...View More

Enhancing storage facility's height constitutes construction / civil work, non-taxable as 'excavation service'

Enhancing height of fly ash storage facility at Thermal Power Plant not taxable as “site formation and clearance, excavation and earthmoving and demolition service” u/s 65(105)(zzza) r/w S...View More

Denies CVD concession classifying imported ‘external hard disks’ as "removable disc drives"

CESTAT denies concessional CVD benefit under Notification No. 6/2006-CE on imported ‘external hard disks’, holding them classifiable as “removable or exchangeable disc drives” ...View More

Cannot determine clandestine removal solely on electricity consumption pattern; Rejects IIT-Professor's report

HC quashes excise duty demand on alleged clandestine removal of goods, holds that electricity consumption pattern can only form corroborative evidence and cannot be a substantive ground for determinin...View More

Overrules HC; AO to re-adjudicate whether cutting stones into slabs / tiles constitutes 'manufacture'

SC allows Revenue appeal, sets aside Karnataka HC order which held that cutting of granite blocks into small sizes and polishing them as tiles does not amount to manufacturing process to attract sales...View More

CESTAT cannot reduce penalty when Section 11AC provides for levy equivalent to duty

SC allows Revenue appeal, sets aside CESTAT order to the extent penalty levied u/s 11AC of Central Excise Act was reduced as against confirmed duty demand; Finds merit in Revenue’s submission th...View More