International Tax Ruling
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 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 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 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 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 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 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 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 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 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
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