Supreme Court Rulings


Dismisses SLP by Revenue over classification of Small Form Factor Pluggable as machinery-parts 

SC dismisses SLP by Revenue against Delhi HC judgment that favoured classification of Small Form Factor Pluggable (SFP) adopted by Nokia (assessee) as a part of machinery under CTH 8517 7990, instead ...View More

Dismissing Revenue’s appeal, affirms FTP supremacy over FSSAI norms in export classification 

SC dismisses Revenue’s Civil Appeal challenging the CESTAT Chandigarh ruling which had held that Food Safety and Standards Authority of India (FSSAI) parameters being in-applicable to export con...View More

Quashes HC-order concerning purchase tax on mounting fabricated body on 3-wheeler chassis; Directs remand 

SC, in Revenue’s civil appeal, sets aside the Allahabad HC (Lucknow bench) and Tribunal orders where in Assessee’s favour it was held that mounting a fabricated body on a three-wheeler (te...View More

Upholds HC-judgment granting Raymond exemption on Polyester-Tops made from inputs classifiable under TH 55.01 

SC dismisses Revenue’s appeal against Bombay HC judgment that allowed central excise duty exemption to Raymond Ltd. (Assessee) on manufacture of Polyester Tops (classifiable under Tariff Heading...View More

Intermixed Special-Kerosene-Oil intended for Public Distribution System use, exempt; Upholds demand drop against BPCL 

SC dismisses Revenue's appeal against CESTAT Mumbai ruling that quashed excise duty demands on account of transit loss and intermixing of Special Kerosene Oil (SKO) with Motor Spirit (MS) or...View More

Upholds ITC benefit for purchaser-dealer despite selling-dealer's failure to deposit tax

SC dismisses Revenue’s civil appeal challenging the Delhi HC’s judgment, which held that purchaser dealers are entitled to claim ITC even where the selling dealers failed to deposit the co...View More

Ink & chemicals used in lottery-ticket-printing under works-contract taxable as 'sale'; Finds tangible transfer 

SC dismisses appeal of Aristo Printers (Assessee), challenging Allahabad HC judgment to levy of tax u/s 3F of the UP Trade Tax Act, 1948 on ink, chemical and other processing materials involved in the...View More

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