International Tax Ruling


Exonerating Assessee of mis-declaration under TUF-Scheme, sustains exemption on machinery imported under EPCG 

CESTAT Delhi allows Assessee’s appeal exempting machinery imported under Export Promotion of Capital Goods (EPCG) license, finding no restriction on claiming such exemption on the anvil of year ...View More

‘Mass Weight Gainer’, a protein concentrates for muscle building; Quashes demand on Bright Performance 

CESTAT Ahmedabad quashes demand and penalty on Bright Performance Nutrition for misclassifying ON’s ‘SERIOUS MASS HIGH PROTIEN WEIGHT GAIN POWDER’ on import; Holds that the correct c...View More

Rejecting transaction value solely on Chartered Engineer’s report without proving Rule 12 violation, baseless 

CESTAT Chennai rules that rejection of the importer’s declared transaction value by the Revenue and enhancing the same with the support of a Chartered Engineer’s report, without dischargin...View More

Citing non-excisable and exempt goods distinction, denies refund for reversed CENVAT credit 

CESTAT Chennai upholds the Commissioner (A)’s order denying refund of CENVAT credit reversed, which was availed for the manufacture of Undenatured Ethyl Alcohol; Concurring with co-ordinate Benc...View More

Without agreement or intent to breach, collecting liquidated damages not taxable as declared service 

CESTAT Delhi holds that in absence of agreement or intention to breach the terms of the agreement, where assessee agreed to be compensated from the breach of contract on part of the contractor for fai...View More

Quashes SCN against Apollo Tyres issued solely basis SAIL’s ‘norms’, adjudication delay 

Kerala HC quashes SCN issued by the Revenue seeking to recover differential excise duty arising due to short-production of MS/TMT Bars and Rods manufactured out of MS Ingots that was arrived based on ...View More

Upholds confiscation of pneumatic tyres imported without mandatory BIS certification; Confirms penalty 

CESTAT Delhi holds goods import of tyres by Assessee (engaged in import and trading on “Stock Lot Tyres” of various makes and sizes including “Off Road Tyres”)&n...View More

Quashes penalty on Firm’s Partner noting unserved SCN, breach of natural-justice principles 

Bombay HC in writ petition assailing personal penalty upon assessee, Partner of a firm in individual capacity, sets-aside order imposing penalty on finding that “If the Show Cause Notice propose...View More

Allows merchant exporter’s duty-drawback claim on export of unlocked/activated mobile phones 

Delhi HC allows a batch of writ petitions, holds that, act of unlocking mobile phones after they are manufactured through insertion of sim-card or ‘air-activation’ or any other process for...View More

Dismisses Revenue’s appeal on classification of animal-feed supplements/concentrates; Cites Board-Circular 

SC dismisses Revenue’s civil appeal challenging the ruling of CESTAT, Mumbai that rejected Revenue’s attempt to re-classify ‘animal feed supplements/concentrates’ under CTH 293...View More