Supreme Court Rulings


Rejects Revenue’s appeal challenging concessional duty on cement cleared to construction industry without MRP 

SC dismisses Revenue's civil appeal challenging the CESTAT Ahmedabad ruling, which upheld assessee’s eligibility for concessional excise duty rate under Notification No. 4/2006–CE, on ceme...View More

Coal India's payment to import agent a "no inconvenience" fee, includible in assessable value

Upholding the orders of CESTAT & lower authorities, SC rules that " engineering and technical service" fees payment by Coal India to its agent Voltas is  includable in the assessable value of...View More

Dismisses Assessee’s SLP against Settlement Commission's interest levy on delayed duty payment for EO-default 

SC dismisses assessee's SLP against Delhi HC's decision that rejected an importer's challenge against Settlement Commission order imposing interest on delayed duty payments, ruling it impermissible to...View More

Not furnishing test report that alters product classification against statutory/natural-justice; Reverses CESTAT 

SC, in a matter where CESTAT Mumbai upheld the higher duty on re-classification of Benzene and Toluene from heading 2902 to heading 2707.10 and 2707.20, holds that providing only gist of chemical test...View More

Quashes CESTAT order backing importers against DRI’s SCN citing Canon review verdict; Remands matter 

SC sets aside the common order passed by CESTAT, which allowed importers' (assesses) appeals against SCN issued by DRI by following the Canon India decision, observing that the “decision relied ...View More

Dismisses Revenue's appeal disputing exemption extended to sub-contractor's supply of goods under ICB 

SC dismisses Revenue’s civil appeal for inordinate delay of 309 days, which was against the CESTAT Chennai ruling wherein the sub-contractor (JSW Steel Ltd/assessee) also was found eligible to a...View More

Upholds exemption granted to Reliance on imported ‘Naptha’ wrongly classified by Revenue as Natural-Gasoline-Liquid 

SC dismisses Revenue’s civil appeal challenging the ruling of CESTAT, Ahmedabad that validated the exemption claimed by Reliance-Industries (Assessee) on ‘Naptha’ imported under Adva...View More

State lacks power to frame rule for cancelling validly issued Form-C; Dismisses Raj Govt. appeal 

SC dismisses Civil Appeal filed by the Rajasthan Government challenging HC’s judgment, which had struck down Rule 17(20) of the Central Sales Tax (Rajasthan) Rules, 1957 as ultra vires to the Ce...View More

Dismisses Revenue's belated SLP contesting SC’s exclusive jurisdiction over excise valuation disputes 

SC, on grounds of delay, dismisses Revenue’s SLP against Jharkhand HC judgment which held that appeal from determination of value of the excisable goods for the purpose of assessment would fall ...View More

SC to examine whether blanket exemption applies on construction of educational institution by builder 

SC issues notice in appeal by Revenue challenging CESTAT Chennai decision to quash service tax levy on assessee for construction of educational institutions; As opposed to view of Department that thes...View More