International Tax Ruling


'Import Parity Price' fixed under MOU not sole-consideration for petro-products sale between OMCs 

SC while disposing a batch of civil appeals in issue involving valuation of petroleum products sold inter-se between Oil Marketing Companies (OMCs), holds that, “By no stretch of the imagination...View More

Dismisses Container Corporation of India's appeal against demand for pilferage of confiscated goods 

SC dismisses civil appeal by Container Corporation of India Ltd. (CCIL/Assessee) challenging the Delhi HC order, which upheld the CESTAT ruling confirming the duty demand against CCIL as the...View More

Upholds CESTAT order imposing duty on Custodian for pilferage of confiscated goods 

Delhi HC dismisses appeal against CESTAT ruling that upheld the demand against the Custodian of imported goods u/s 45(3) for pilferage; Rejects the argument of Custodian that since the imported goods ...View More

Sugar manufacturer not liable to pay 5%/ 6% of ‘Bagasse’ value that emerges as bye-product 

CESTAT Chennai holds that assessee, a manufacturer of sugar and Bagasse (which emerges as a waste and intermediary product during crushing of sugarcane for sugar manufacturing) is not required to pay ...View More

Imported goods' value redetermination using NIDB data must match identical goods' parameters 

CESTAT Chennai modifies the order that re-determines the value of imported MACE GRADE III (goods) and raises duty demand for importing goods in quantities exceeding those declared in the Bill of Entry...View More

Classifies ‘Process Betel Nuts’ under Chapter 08; Reduces redemption fine 

CESTAT Allahabad classifies ‘Process Betel Nuts’ under Chapter 08, particularly, heading 0802 8030 in light of Chennai CESTAT decision in S.T. Enterprises, as affirmed by SC; Refers to tes...View More

'Delegation Fee' charged by Association from members for seminars not taxable as ‘Convention Services' 

CESTAT Delhi restores the original order passed by Addl Commissioner that dropped the service tax demand on the ‘Delegation Fee’ charged by All India Distillers Association (assessee) from...View More

'Delegation Fee' charged by Association from members for seminars not taxable as ‘Convention Services' 

CESTAT Delhi restores the original order passed by Addl Commissioner that dropped the service tax demand on the ‘Delegation Fee’ charged by All India Distillers Association (assessee) from...View More

Upholding levy on interest income earned in hire-purchase transaction after 2006, deletes demand for prior-period 

CESTAT, Mumbai disposes of appeal filed by the Revenue upholding the demand for period post- 2006 that is falling outside the ambit of extended period of time invoked in the SCN but deletes demand of ...View More

EPS-ECU not classifiable as ‘automatic regulating and controlling apparatus’ but as ‘steering wheels, parts’ 

CESTAT Delhi dismissing 127 appeals of assessee, rules that ‘electronic control units for electronic power steering’ (EPS-ECU), sub-assembly of EPS-ECU and parts of EPS-ECU is classifiable...View More