International Tax Ruling


E-rickshaw parts exempt from duty, classifiable as ‘parts, spares of motor vehicle’ 

CESTAT Kolkata classifies components and parts of Electric Tricycles / E-Rickshaw under CTH 87089900 ‘parts and spares of motor vehicles’ as opposed to classification favored by Revenue un...View More

Allows 67% rebate benefit on Civil Work where assessee reverses irregular CENVAT-credit taken 

CESTAT Kolkata quashes order that raised the demand for wrong availment of 67% abatement benefit on projects involving "Civil Work" and "Erection and Commissioning." as per Notification No. 01/2006; N...View More

'Aluminium Formwork Materials' correctly classifiable as ‘‘aluminium structures’, not ‘moulds’ 

CESTAT Hyderabad confirms the classification of 'Aluminium Formwork Materials' under CTH 76109090 as ‘aluminium structures (excluding prefabricated buildings) and parts of structures’, qua...View More

Invoking extended period for demand basis difference between ST-3 Return & balance sheet unsustainable 

CESTAT Kolkata partially allows the assessee’s appeal, setting aside the Rs 77 lakh service tax demand under ‘Clearing and Forwarding Agency Service' for the extended period, while upholdi...View More

Allows exemption on Samsung’s EHTP-unit debonding to DTA; Quashes Rs 149 cr demand 

CESTAT Allahabad upholds Samsung India’s appeal, overturning the Rs 149 crore customs duty demand, interest, and Rs. 14 crore penalty on de-bonding unutilized raw materials from its EHTP unit to...View More

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 (CVB) “is not an appealable order”, in consequence finds appeal by Hyundai Motors India (Assessee) be...View More

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