Supreme Court Rulings

Confirms credit to Oriental-Insurance on re-insurance premium prior to April 2011 

SC, while dismissing Revenue’s SLP, upholds the Delhi High Court’s judgment that held that the Oriental Insurance Company Ltd./OIC (Assessee) is entitled to avail CENVAT Credit in respect ...View More

Upholds CESTAT-ruling classifying Aluminium Bushes Flanges, bolts & grommet as aircraft parts 

SC, while dismissing Revenue’s civil appeal, upholds the CESTAT (Bangalore)’s ruling that held that Aluminium Bushes Flanges, Aluminium Fitting, Bolts, and Grommet are classifiable under C...View More

Dismisses Revenue’s appeal restricting Revenue’s power to reassess MRP based on post-import-developments 

SC, while dismissing Revenue’s civil appeals, upholds CESTAT (Bangalore)’s ruling which held that the declaration of Retail Sale Price (RSP) cannot be benchmarked or reassessed based on th...View More

Affirms ‘out-of-charge’ order date to be determinative factor for customs-duty rate; Physical clearance date irrelevant 

SC dismisses Revenue's SLP, declining to interfere with judgment of the Kerala HC which held that the relevant date for determination of customs duty is the issuance of the “out of charge”...View More

Dismisses Revenue’s SLP challenging dropped penalty u/s 114A due to initiation of CIRP 

SC, while dismissing Revenue’s SLP against M/s. Unimark Remedies Limited (Assessee), upholds Bombay High Court’s judgment affirming CESTAT’s ruling that finished goods manufactured o...View More

Crushing and screening of iron-ore lumps not ‘manufacture’; Upholds tribunal’s ruling 

SC upholds CESTAT Kolkata’s ruling that held that crushing and screening of iron ore lumps is not ‘manufacture’ and hence, exempt from excise duty under Central Excise Tariff Act, 19...View More

Copy of SC-judgment quashing demand on 'Naphtha' predominantly used for fertilizer-production despite partial non-fertilizer use 

SC allows the appeal of Rashtriya Chemicals and Fertilizers Ltd (Assessee), holding it eligible for exemption from central excise duty under the relevant notifications on procurement of Naphtha intend...View More

Dismisses Revenue's appeal against CESTAT-ruling on classification of IndiGo’s aircraft engine stand 

SC dismisses Revenue’s civil appeal against the CESTAT Ruling, which held that an aircraft engine stand imported by InterGlobe Aviation Ltd (Assessee), is classifiable based on the component giv...View More

SC dismisses DGGI plea challenging HC ruling against tagging of Sew-Infrastructure as ‘defaulter 

SC dismisses SLP preferred by DGGI (Directorate General of GST Intelligence) against Telangana HC judgment, which refused to tag Asseessee as ‘defaulter’ under SVLDRS scheme; Court records...View More

SC provides conditional protection to accused in plea challenging rejection of anticipatory-bail in cigarettes smuggling 

SC provides conditional protection to an Assessee who was been accused of smuggling 12 lakhs foreign origin cigarettes valued at Rs. 2.4 crores (approx.); Earlier, Court had granted interim protection...View More