International Tax Ruling


Once Revenue accepts classification of ‘Tinted Float Glass’, re-classification by taking contrary approach is untenable 

CESTAT Delhi upholds Commissioner (A)’s order rejecting revenue’s case that Tinted Light Green Float Glass imported by Asahi India Glass (assessee) is classifiable under CTI 7005 21 10; As...View More

‘Add-on cards’ classifiable under CH 8473, attracting 20% duty; Upholds Revenue’s re-classification 

CESTAT Chennai upholds Revenue’s re-classification of ‘Add-on cards’ under CH 8473, attracting 20% excise duty, and differential duty demand for the period from October 1994 to Febru...View More

Sets-aside Safeguard Duty imposition on solar-cells and modules basis Notification disregarding HC’s stay 

CESTAT Delhi quashes demand of safeguard duty on solar cells and modules in view of Notification No. 1/2018-Customs (SG) dated July 30, 2018 (SD Notification); Assessee imported the goods (between Aug...View More

Cord blood bank collecting stem cells not ‘health care service’ liable to tax 

CESTAT Ahmedabad upholds demand of service tax on provision of preservation of stem cells or any other service by Cord blood banks and classifies the same as ‘taxable service’ instead of e...View More

Upholds credit disallowance towards re-transportation by auto-parts dealer, difference in amount received from Insurance Co. 

CESTAT Delhi dismisses Assessee’s appeal in issue relating to reversal of CENVAT Credit in respect of service tax charged by the transporter (GTA) to re-transport the vehicles from depot to fact...View More

Rules on classification of imported 'aircraft engine stand'; Drops 'differential duty' demand 

CESTAT Delhi holds that an aircraft engine stand imported by a scheduled airline operator, being a composite machine, has to be classified basis the component that gives the essential character to it,...View More

Administrative expense allocation by Standard Chartered Bank's HO to Indian Branch not BSS 

CESTAT Mumbai drops demand against the Indian branch offices of the Standard Chartered Bank (SCB/Assessee) on funds received from the head office (HO) situated in UK allotted towards executive and gen...View More

Allows refund of entry-tax in respect of vehicles sold to Military Canteen Stores Dept. 

Madras HC holds Assessee entitled for refund of excess entry tax paid at the time of importation of vehicles in the State of Tamil Nadu which was sold to Military Canteen Stores Department (CSD); ...View More

Dismisses appeal challenging imposition of penalty on senior functionaries of Assessee-company for clandestine removal 

Gujarat HC dismisses civil appeal filed by the senior functionaries of Assessee- company under Rule- 26 of the Central Excise Rules, 2002 for clandestine removal of goods; Upholds ruling of CESTAT, Ah...View More

Quashes seizure memo sans ‘reasons’ but adjudication of notice to continue 

Patna HC quashes seizure memo issued by Customs Authorities on finding non-compliance with ‘reason to believe’ mandate but sustains Show Cause Notice; From the seizure memo infers that&nbs...View More