International Tax Ruling


Quashes CESTAT's classification of 'synthetic rubber aprons' / 'cots'; Sticks to parties' claims 

SC sets aside CESTAT order classifying synthetic rubber aprons & cots under CETH 8448.00 of Central Excise Tariff Act, in lieu of CETH 4009.99 as claimed by assessee / CETH 4016.99 by Revenue; Ref...View More

Overrules CESTAT; 'Tetsomol' for scabies, a "medicinal soap", not for 'toilet' purposes 

SC rules in favour of assessee, ‘Tetsomol soap’ classifiable as ‘medicinal soap’ under CET Heading 3401.11 instead of ‘toilet soap’ under CET Heading 3401.19 as cla...View More

Dismisses Revenue SLP; Affirms exemption on supply to contractors executing UN Project 

SC dismisses Revenue SLP, affirms excise duty exemption under Notification No. 108/95-CE on 'earth moving equipment' supplied to contractors executing "Golden Quadrilateral Road Project" financed by U...View More

Denies 'customs' drawback where inputs received duty free; Duty components bifurcation impermissible 

HC upholds lower authorities' orders, 'Customs' drawback under Notification No. 26/2003-Cus not available where goods exported by EOU availing benefit under Rule 19(2) of Central Excise Rules, 2002 (C...View More

Affirms CESTAT; Post clearance bullet-proofing cost not includible in value of 'Jeeps' 

SC dismisses Revenue appeal, value addition made to the base vehicle viz. ‘Jeep’ by way of bullet proofing not includible in transaction value for purpose of excise duty; Notes that in nor...View More

CESTAT to re-determine includability of dealers' advertising expenses in value of cars 

SC allows Revenue appeal, sets aside Chennai CESTAT order which quashed differential excise duty demand on advertisement expenditure incurred by dealers of car manufacturer (assessee); Notes that seve...View More

Leasing of tricycles / deep-freezers to distributors constitutes "sale"; Grants concession on inter-state purchases

HC allows writ petitions, holds assessee (dealer of Vadilal products) entitled to Form-C for purchase of tricycles and deep-freezers from outside State, at concessional CST; Notes that said goods were...View More

Commissioner's administrative order prohibiting Customs Broker must adhere to natural justice principles

HC upholds Writ Court's view that administrative orders which affect rights of party can be passed only by following principles of natural justice, sets aside prohibition order of Commissioner of Cust...View More

TDS on consideration remitted to foreign architect, not exigible to service tax 

Income tax deducted at source (TDS) and paid to Govt. of India by assessee on amount remitted to foreign architect towards technical consultancy services, not liable to service tax on 'reverse charge'...View More

Multimedia Speakers classifiable basis predominant function; Additional USB / FM radio facility irrelevant 

CESTAT upholds classification of 'Speakers' having additional facility of USB port with USB playback or F.M radio, under Customs Tariff Heading (CTH) 8518 22 00, instead of ‘sound recording/repr...View More