International Tax Ruling


Allows concessional rate on lubricants; "Inputs" utilisation irrelevant absent specific rule

HC upholds Tribunal order, allows concessional rate of tax on lubricating oils sold to industries as per G.O.M. No. 20/2000/F2 which grants concession on goods sold as inputs to industries in Pondiche...View More

Allows writ at 'show cause' stage; Demand despite exemption blatant "law abuse"

HC allows writ at show cause notice stage, demand of excise duty after 24 years on exempted petroleum gas returned to refinery, a clear ‘abuse of law’ / outside jurisdiction; Notifications...View More

Quashes interest on inclusion of rubber cess in purchase turnover, under KGST Act

HC sets aside assessment order to the extent it demanded penal interest u/s 23(3) r/w (3A) of Kerala General Sales Tax Act, 1963 (KGST Act) on differential tax amount attributable to rubber cess; Reje...View More

If appeal within limitation, presentation before wrong forum no bar for consideration 

Date of filing appeal papers & receipt thereof albeit in wrong office / forum, must be considered as “appeal filing date” for the purpose of Sec 35 of Central Excise Act; Appeal must b...View More

Customs Brokers' appeal remedy not restricted to revocation / suspension; S.N.M. Agency ratio 'erroneous'

Delhi HC refuses to entertain Customs Broker’s writ petition challenging Commissioner of Customs’ prohibition order under Regulation 23 of Customs Broker Licensing Regulations, 2013 (CBLR)...View More

Software imported for BSNL's exclusive use not "packaged software"; Duty exemption available

CESTAT allows exemption benefit under Notification Nos. 21/2002-Cus and 6/2006-CE on import of software on CDs by telecommunication equipment manufacturer; Said Notifications exempt “customized ...View More

Interprets Sec. 35C; Appellant's non-presence no ground for CESTAT to dismiss appeal

SC allows Special Leave Petition (SLP), sets aside Bombay HC order that upheld CESTAT’s dismissal of appeal for want of prosecution before the Forum; Rejects Revenue contention that under Rule 2...View More

Customs Authorities cannot rectify classification errors in Bill of Entry; Sec 154 inapplicable

HC dismisses writ petition, ​Customs Authorities not competent to rectify error committed by assessee w.r.t. classification of goods in Bill of Entry (BoE), u/s 154 of Customs Act; Sec 154 only empo...View More

Upholds Tribunal order; Period before wrong forum excludible for appeal limitation calculation

HC upholds Tribunal order that allowed appeal to Commissioner (Appeals) u/s 35 of Central Excise Act, excluding period spent in appeal before wrong forum at first instance while calculating limitation...View More

Certification of 'use' sufficient to claim exemption on supplies to UN body

CESTAT extends excise duty exemption on supply of goods to UNICEF in terms of Notification No. 108/95-CE, despite non-mention of excise duty component in UN Certificate; Notification allows exemption ...View More