International Tax Ruling


18% IGST on imported LCD-Color-Monitors used in X-Ray systems; Binding Tribunal-ruling not ‘additional evidence’ 

CESTAT Mumbai sustains IGST tax rate of imported ‘LCD HB Colour Monitors’ used in medical equipment such as MRI/CT/X-ray systems at 18%, while rejecting Appellate-Authority’s decisio...View More

Customs duty liability on pilfered goods only on approved custodian u/s 45(1), not port trust under Port Trust Act 

Bombay HC holds that the Port Trust, constituted under Major Port Trusts Act, 1963, is not liable to pay customs duty on goods pilfered while in their possession; Holds that the liability to pay duty ...View More

‘Sharbat’ deriving identity from fruit content, is fruit drink; Applies common-parlance, essential-character test 

SC directs the UP VAT authorities to give consequential relief to Harmard (Wakf) Laboratories (Assessee), including refund or adjustment of excess tax paid, after holding that the product ‘Sharb...View More

PepsiCo’s ‘Nimbooz’, ‘Slice’ and ‘Tropicana’ taxable as fruit drinks at 4%/5.5% KVAT, not 14%/14.5% 

In a classification dispute involving PepsiCo’s ‘Nimbooz’, ‘Slice’ and ‘Tropicana’, Karnataka Appellate Tribunal set aside the assessment and re-assessment or...View More

Upholds CESTAT’s classification of sports supplement ingredient as “Quarternary Ammonium Salt” & “Organic Compound” 

SC upholds ruling of CESTAT Chennai, which confirmed the classification of Levocarnitine and Levocarnitine L-Tartrate (LCLT) under CTH 29239000 as “Quarternary Ammonium Salt/Compound-an organic ...View More

Rejects Revenue’s classification of sports supplement ingredient as food preparation; Sets-aside differential demand 

CESTAT Chennai upholds classification of Levocarnitine and Levocarnitine L-Tartrate (LCLT) under CTH 29239000 as “Quarternary Ammonium Salt/Compound-an organic compound”; Tribunal rejects ...View More

Dismisses Revenue’s appeal on classification and CVD exemption for machine imported for Pan Masala production 

SC dismisses Customs civil appeal against CESTAT Delhi ruling which held that the machines imported for Areca Nut Plant for production of Pan Masala attracts 0% Counter Vailing Duty (CVD) as the same ...View More

Imported machines for “Areca Nut Plant” producing Pan Masala exempt from CVD 

CESTAT Delhi holds that the machines imported for Areca Nut Plant for production of Pan Masala attracts 0% Counter Vailing Duty (CVD) as the same falls under CTH No. 84371000; Tribunal observes &ldquo...View More

Voluntary statements u/s 108 Customs Act admissible in evidence; Upholds conviction in smuggling case 

SC, in a matter concerning conviction u/s 135 (1)(b)(i) of the Customs Act, 1962 for smuggling foreign wrist watches, upholds the conviction by Gujarat HC, and further affirms the view that voluntary ...View More

Settles IGST-exemption issue on repaired aircrafts re-import in Indigo/SpiceJet favour; Dismisses Revenue’s review petition 

SC dismisses Revenue’s review petition against the dismissal of its civil appeal challenging the CESTAT ruling that allowed InterGlobe Aviation and SpiceJet Lt...View More