Supreme Court Rulings

No concessional 8% duty on texturised yarn made from purchased Partially-Oriented-Yarn; Upholds CESTAT-ruling 

SC, while dismissing the Assessee’s civil appeal, holds that processing filament yarn or PET Chips to make ‘textured yarn’, does not qualify as manufacture of “filament yarn&rd...View More

Dismissing Revenue’s appeal, upholds tribunal’s refusal to classify imported tri-cycle spare-parts as E-rickshaws 

SC dismisses Revenue’s civil appeal challenging the ruling of CESTAT Kolkata that refused to classify imported tricycle spare-parts as e-rickshaws; Consequently upholds dropping of penalty and f...View More

Rajasthan’s VAT exemption to locally manufactured Asbestos-Sheets & Bricks, discriminatory under Article 304(a); Strikes-down Notification 

SC declares Rajasthan Government's Notification No. S.O.377 dated March 9, 2007, granting VAT exemption on sale of ocally manufactured ‘asbestos cement sheets’ and ‘bricks’, ha...View More

Copy of SC-judgment upholding demand on AAI for export cargo handling as ‘Airport Services’ 

SC upholds service tax demand on AAI (Assessee) under the head ‘airport services’ u/s 65(105)(zzm) of the Finance Act, 1994 for rendering export cargo handling services; Consequently, conf...View More

Copy of SC-judgment upholding duty on Gensets converted into power-packs; Cites Transformation & Marketability-test 

SC holds that the process of placing the Genset within a steel container and fitting the steel container with components such as radiator, ventilation fan, air filter unit, oil tank, pipes, pumps, val...View More

Finds LG’s ‘G-Watch’ eligible for duty exemption, citing South Korea as origin country; Orders refund 

SC allows LG Electronics appeal, dismissing CESTAT ruling which classified imported LG G Watch as wearable computing device under CTH 85176290, denying exemption benefit of Notification No.152/2000&nd...View More

Delay in SCN mandates release of seized goods; Provisional-release does not suspend limitation 

SC dismisses 11 appeals filed by Revenue and allows 2 appeals by Assessees, upholding Delhi HC’s judgement that non-issuance of SCN u/s 124 of Customs Act, 1962 within the time prescribed in Sec...View More

Dismisses Revenue’s SLP challenging HC’s direction to process CENVAT-credit refund to Blackberry India 

SC finds no reason to entertain Revenue’s SLP challenging the Delhi HC order where SCN demanding sanctioned refund of CENVAT Credit to Blackberry India on basis that Revenue has preferred SLP be...View More

Absent third-party confirmation, record-of-proceedings & Section-108 statement, sufficient for electronic-evidence certification; Restores Appeal 

SC partly allows Revenue’s appeal, setting aside the CESTAT ruling that dismissed Revenue’s case against the importer, alleged to be importing branded food items by declaring lower RSP/MRP...View More

Upholds CESTAT-ruling quashing service tax demand on construction of residential complexes 

SC dismisses Revenue’s appeal on grounds of 255 days delay, as well as on merits, contesting CESTAT Bangalore ruling that quashed the service tax demand on Assessee engaged in activity of constr...View More