Supreme Court Rulings

SC issues notice against HC-judgment denying refund claims of Vedanta Ltd 

SC issues notice in SLP filed by Vedanta Limited/Assessee against the Madras High Court’s judgment, which set aside the CESTAT Chennai order which held that the bar of unjust enrichment was not ...View More

Dismisses appeal against CESTAT ruling on exemption of imported test kits; Cites 187 days delay 

SC dismisses Revenue’s civil appeal challenging the CESTAT (Delhi)’s ruling, which held that Procleix Ultrio Plus Assay Kits and Procleix Ultrio Elite Assay Kits (imported test kits used a...View More

Dismisses appeal against CESTAT ruling on classification of draping tubes 

SC dismisses Revenue’s civil appeal against the CESTAT (Mumbai)’s ruling, which held that draping tubes (window curtain parts/accessories) are not “welded stainless steel pipes of ci...View More

Upholds acquittal of excise officers in bribery case; Cites lack of demand & acceptance 

SC affirms the Allahabad HC judgement, and upholds the acquittal of Central Excise Officers in a bribery case by noting that the prosecution has failed to establish the essential ingredients of demand...View More

Dismisses SLP against Calcutta HC’s rejection of “town seizure” defence in high-quality gold smuggling 

SC dismisses Petitioner's SLP against Calcutta HC judgment directing absolute confiscation of 1.9 Kg gold and imposition of penalties, while rejecting the “town seizure” argument; States &...View More

Cutting, grooving/routing of Aluminium Composite Panels, not ‘manufacture’; Revenue fails transformation, marketability test 

SC holds that cutting imported pre-coated Aluminium Composite Panels into specified rectangular or square sizes and grooving them for installation on buildings using clamps and fasteners does not cons...View More

Grants bail to Future Maker promoters, cites prolonged incarceration; Refuses to remove property/bank-attachment 

SC grants regular bail to promoters of Future Maker Life Care Pvt. Ltd. accused of offences punishable under sections 9 and 9AA of the Central Excise Act, 1944, Sections 83, 89, 89(4), and 89(1)(a) of...View More

Copy of SC judgment upholding RIL's classification of imported ‘n-Hexane’-type saturated hydrocarbon under Chapter-29 

SC dismisses Revenue’s appeal and upholds CESTAT ruling holding that imported “n-Hexane”/“Exxsol Hexane” is classifiable under Chapter 29 under CTH 2901.10/CETH 2901.90 a...View More

Dismisses appeal against CESTAT ruling classifying Quicklime (less-than 98% purity) under 2522 1000 

SC dismisses Revenue’s civil appeal filed against the CESTAT (Kolkata)’s ruling, whereby it allowed ITC Limited (Assessee)’s appeal regarding classification of “PCC Lime 0/20MM...View More

Dismisses Revenue’s appeal against CESTAT-ruling on OTN PCB-Cards classifiable as ‘parts’ under CTI 8517 70 10 

SC dismisses Revenue’s civil appeal preferred against the CESTAT (New Delhi)’s ruling that held that the Populated/Loaded/Printed Circuit Boards (PCB) Cards are ‘parts’ of the ...View More