International Tax Ruling


'Apple / Mango Tree Top' classifiable as "fruit preparation", not "other non-alcoholic beverages"

SC dismisses Revenue appeal, concurs with Tribunal that products manufactured by assessee viz. ‘Apple Tree Top’, ‘Mango Tree Top’, ‘Guava Tree Top’ and ‘Orang...View More

Salted potato chips sold in retail packs exempt; Applies pre-2005 CBEC Circular 

CESTAT rules in favour of assessee, salted potato chips sold in retail packs, classifiable under Chapter Heading (CH) 2005 20 00 as “potatoes prepared or preserved otherwise than by vinegar or a...View More

Refuses SFIS benefit to hotelier using 'foreign' brand; Follows Division Bench ratio 

HC dismisses challenge to Policy Interpretation Committee meeting & ensuing show cause notice denying benefit of duty credit entitlement under “Served From India Scheme” for use of for...View More

Interest applicable on differential duty paid belatedly pursuant to price variation clause 

HC allows Revenue appeal, interest leviable u/s 11A(2B) of Central Excise Act on differential duty paid belatedly pursuant to price variation clause; Assessee's contention that present case not covere...View More

Denies concession to EOU absent adherence of pre-clearance conditions by EPCG license-holders 

CESTAT denies concessional duty benefit to EOU (assessee) towards clearance of manufactured goods to EPCG license-holders, under Notification Nos. 44/2002-Cus & 55/2003-Cus; Upholds Revenue’...View More

Cannot reject Settlement application for interest non-payment under erstwhile statutory provision 

HC rules in favour of assessee, Settlement application cannot be rejected on premise that interest u/s 28AB of Customs Act is not paid, when said section omitted from statute book w.e.f. April 2011; O...View More

Interest towards Tax Deferral Scheme cancellation applicable from 'repayment', not 'return' date 

HC allows writ petition, penal interest on account of violation of agreement during Tax Deferral Scheme to be calculated from date on which agreement cancelled, not from date of filing monthly returns...View More

Confirms NCCD levy post-2003; Rejects assessee's 'almost manufactured' plea to escape liability

CESTAT confirms levy of National Calamity Contingent Duty (NCCD) on motor vehicles manufactured & cleared after March 1, 2003; Rejects assessee’s stand that vehicles were ‘almost manuf...View More

Upholds seizure period extension; Date of seizure excludable while computing initial limitation 

HC dismisses writ petition, mentioning date in seizure extension order passed u/s 110(2) of Customs Act would not invalidate order, when same passed before completion of initial 6 months of seizure pe...View More

Supply of "demineralized water" in medicinal injections taxable as 'composite works contract' 

HC rules in favor of Revenue, supply of "Water for Injection (WFI) / De-mineralized water" in the course of manufacture of formulized products, viz. injection, constitutes ‘deemed sale’ ta...View More