International Tax Ruling
Bombay HC rules in favour of Revenue, hire and insurance premium includible in ‘sale price’ of motor vehicle sold to customer on hire purchase basis under Bombay Sales Tax Act; Rejects ass
...View More CESTAT allows refund of excess customs duty paid under a self-assessment of Bill of Entry (BoE), u/s 27 of Customs Act w.e.f. April 8, 2011; As eligibility of exemption Notification No. 12/12-CE undis
...View More HC dismisses writ, pressure cookers not classifiable as 'aluminium utensils and enamelled utensils' so as to be taxed @ 4% under Part-A of Second Schedule, but taxable @ 12.5% under residuary list of
...View More CESTAT denies exemption under Notification No. 21/2002-Cus on import of stone crushing plant and hot mix plant pursuant to project / contract awarded by MMRDA & Gujarat Govt for construction of ro
...View More CESTAT allows assessee’s appeal, rejects Revenue classification of imported ‘Seismic Survey Vessel’ under CTH 8905 covering vessels which perform their main function in stationary po
...View More HC dismisses Revenue appeal, upholds Tribunal's order that no redemption fine can be imposed u/s 125 of Customs Act absent actual seizure / confiscation of export goods; Relies on Division Bench rulin
...View More Bombay HC dismisses Tata Sons' writ petition, upholds sales tax levy for AY 1998-99 to 2001-02 on ‘TATA' brand equity and business promotion agreements entered with various TATA Companies, under
...View More Banding single pack of soaps into combo packs for Hindustan Unilever Ltd. (HUL) makes them marketable, constitutes manufacture u/s 2(f) of Central Excise Act r/w Note 6 to Chapter 34 of Central Excise
...View More CESTAT upholds imposition of anti-dumping duty on import of rubber chemical from Korean company (exporter) basis reconstructed cost of production adopting international price of major raw material / i
...View More HC upholds Tribunal order, subsequent withdrawal of Certificate by Director General of Health Services cannot affect the customs duty exemption availed by assessee, a diagnostic centre, under Notifica
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