International Tax Ruling
HC sets aside orders of Dy. Commissioner rejecting claims for refund of excess countervailing duty paid during imports, u/s 27 of Customs Act; Claims were rejected with a finding that “refund of
...View More AAR holds that processing of steel scrap of different and variable composition into ‘blended steel scrap’, would amount to “manufacture” u/s 2(f) of Central Excise Act; Observe
...View More AAR holds that process of crushing coal before supplying to customers does not amount to ‘manufacture’ u/s 2(f) of Central Excise Act; Observes that even after crushing the imported coal o
...View More Madras HC holds that Anti-Dumping Duty (ADD) leviable on components imported by SEZ unit (assessee) from China would form part of ‘sale price’ of goods manufactured and sold to DTA purchas
...View More Bombay HC upholds rejection of Terminal Excise Duty (TED) refund claims filed by EOU-assessee against supplies of intermediate goods from sister DTA unit; Notes that Paras 6.2(b) and 6.11(c)(ii) of FT
...View More AAR holds that activity of loading business software onto imported hardware / device called ‘Nucleus Device’ which will serve as a cashless currency transmitting apparatus, does not consti
...View More CESTAT allows refund of accumulated CENVAT Credit under Rule 5 of CENVAT Credit Rules upon closure of factory; Notes that assessee, manufacturer of colour films & paper, had closed down factory ow
...View More HC disallows rebate of excise duty paid on exported goods under Rule 18 of Central Excise Rules since assessee had availed duty drawback thereon in terms of Customs, Central Excise Duties and Service
...View More HC rules partially in favour of assessee, sets aside directions / observations of Commissioner (Appeals) and CESTAT inasmuch as they adjudicated upon the aspect of clandestine removal of goods, despit
...View More Bombay HC dismisses writ petition filed by Mahyco Monsanto Biotech (India) Pvt. Ltd. (Monsanto) challenging levy of Maharashtra VAT on supply of hybrid cotton seed impregnated with proprietary protect
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