Supreme Court Rulings


'BENQ Interactive Flat Panel', classifiable as ADP-machine, eligible for duty exemption; Dismisses Revenue's appeal 

SC dismisses Revenue’s civil appeal against the CESTAT ruling which held that ‘Interactive Flat Panel’ imported by BenQ India is correctly classifiable under CTI 8471 41 90 and thus ...View More

Dismisses Revenue’s SLP challenging 10% VAT on Toughened Glass 

SC dismisses Revenue’s SLP against Allahabad HC order which had allowed the revision filed by Guddex Glass Industries Pvt. Ltd. (Assessee), where the High Court set aside the Commercial Tax Trib...View More

Declines to interfere with demand raised on Burberry for undervaluing imported goods; Upholds confiscation 

SC dismisses the appeal filed by Burberry International (Assessee), challenging the CESTAT Delhi’s ruling, whereby, it confirmed the rejection of declared import value and upheld the confiscatio...View More

‘Sharbat’ deriving identity from fruit content, is fruit drink; Applies common-parlance, essential-character test 

SC directs the UP VAT authorities to give consequential relief to Harmard (Wakf) Laboratories (Assessee), including refund or adjustment of excess tax paid, after holding that the product ‘Sharb...View More

Upholds CESTAT’s classification of sports supplement ingredient as “Quarternary Ammonium Salt” & “Organic Compound” 

SC upholds ruling of CESTAT Chennai, which confirmed the classification of Levocarnitine and Levocarnitine L-Tartrate (LCLT) under CTH 29239000 as “Quarternary Ammonium Salt/Compound-an organic ...View More

Dismisses Revenue’s appeal on classification and CVD exemption for machine imported for Pan Masala production 

SC dismisses Customs civil appeal against CESTAT Delhi ruling which held that the machines imported for Areca Nut Plant for production of Pan Masala attracts 0% Counter Vailing Duty (CVD) as the same ...View More

Voluntary statements u/s 108 Customs Act admissible in evidence; Upholds conviction in smuggling case 

SC, in a matter concerning conviction u/s 135 (1)(b)(i) of the Customs Act, 1962 for smuggling foreign wrist watches, upholds the conviction by Gujarat HC, and further affirms the view that voluntary ...View More

Settles IGST-exemption issue on repaired aircrafts re-import in Indigo/SpiceJet favour; Dismisses Revenue’s review petition 

SC dismisses Revenue’s review petition against the dismissal of its civil appeal challenging the CESTAT ruling that allowed InterGlobe Aviation and SpiceJet Lt...View More

SC declines to interfere with HC directing Revenue to finalize assessment by 4 months 

SC declines to interfere with the Madras HC (Madurai Bench) order which directed the Revenue to finalize the assessment by extending the time by 4 more months; Earlier, HC had dismissed Revenue’...View More

Dismisses Revenue’s SLP challenging release of cashew kernels; Leaves classification question open 

SC dismisses SLP filed by the Revenue challenging release of caswhew kernel after getting notified that the seized goods have already been released; Observes that “As that was the only issue rai...View More