International Tax Ruling


Rejects 're-sale' exemption against 'hire-purchase' sale; Trademark not exhausted post first sale

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

Allows excess duty refund pursuant to self assessed Bill of Entry

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

Pressure cookers not 'aluminium utensils', concessional rate unavailable; Other State schedules irrelevant

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

Exemption unavailable where imported road construction equipment diverted violating actual user condition

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

Seismic survey = scientific research, vessel classifiable under CTH 8906; Condemns penalty on Shipping Surveyor

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

Upholds Tribunal order; Redemption fine not imposable absent export goods confiscation

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

Upholds sales tax on 'Tata' brand name use; Rejects BSNL ruling reliance

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

Extends area based exemption; Banding single soap packs into combos constitutes 'manufacture' 

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

Upholds anti-dumping duty; Sale price of inputs from non-market economy unreliable

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

Upholds Tribunal order; Withdrawal of Certificate post importation cannot affect exemption claimed

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...View More