International Tax Ruling


SVB's Investigation Report not quasi-judicial decision or statutory order; Dismisses Hyundai India's appeal 

CESTAT Chennai holds that Investigation Report (IR) issued by Special Valuation Branch (SVB) “is not an appealable order”, in consequence finds appeal by Hyundai Motors India (Assesse...View More

Absent eligibility to file declaration, Form SVLDRS-3 issued inadvertently by Revenue not sacrosanct 

Madras HC dismisses Assessee’s writ petition invalidating the statement issued by Revenue accepting the declaration in Form SVLDRS-3 without verification; Infers Assessee to be ineligible to fil...View More

Parts of railway diesel locomotive classifiable under Heading 86: Allows assessee’s appeal 

CESTAT Chennai holds that goods/parts manufactured by Assessee as per the designs submitted by Indian Railway (IR) have to be specifically treated as part of Diesel Locomotive and so more appropriatel...View More

Dismisses Revenue’s appeal challenging rejection of related party valuation inter-se Assessee and Maruti-Udyog 

SC dismisses Revenue’s civil appeal challenging the ruling of CESTAT, Allahabad that rejected the approach of the Revenue to adopt cost plus 10% approach in valuation between Assessee and Maruti...View More

Rejects Revenue’s valuation adopting cost plus 10% inter-se Assessee and Maruti-Udyog 

CESTAT, Allahabad allows Assessee’s appeal rejecting the valuation method of cost plus 10% adopted by the Revenue demanding differential tax on all transactions of the Assessee extrapolating the...View More

Dismisses Revenue's SLP against HC order quashing SCN pending since 12 years 

SC dismisses Revenue’s SLP against Punjab & Haryana HC’s order that quashed the SCN pending for 12 years since issuance; The SCN was issued by DRI in 2007 alleging misdeclaration of va...View More

Quashes SCN pending for 12 years without any order 

Punjab & Haryana HC quashes SCN pending for 12 years without any order; Notes that issue stands decided in terms of decision in Harkaran Dass Vedpal's case ...View More

Allows Assessee’s appeal claiming exemption on imported components utilized for manufacturing ‘SD-Memory Card 

CESTAT Mumbai grants exemption to Assessee claiming exemption on commodity or parts imported for manufacture of SD-Memory cards on the condition of manufacture in accordance with Customs Rules, 1996, ...View More

Dismisses Revenue’s appeal challenging differential-duty refund on ‘Edible Grade Crude Palm Oil’ 

SC dismisses Revenue’s civil appeal against CESTAT order on refund of differential duly allowed on import of Edible Grade Crude Palm Oil “on the ground of delay as well as on merits”...View More

Dismisses Revenue’s appeal challenging refund of differential duty on ‘Edible Grade Crude Palm Oil’ 

CESTAT dismisses Revenue’s appeal against the refund of differential duty at the higher rate @ 12.5% instead of @ 7.5% to Edible Grade Crude Palm Oil importer (assessee); For manufacture of Refi...View More