Supreme Court Rulings


Upholds denial of additional licence benefit on 'processed Iron-Ore' under Exim Policy 1990-93 

SC upholds Bombay HC's order denying benefit of additional licence (AL) on export of "processed iron-ore" during the period April, 1990 to March, 1991 as same was in the list of ineligible items as pe...View More

Industrial township falls within expression “Local Area”; Dismisses batch of appeal challenging entry-tax levy 

Supreme Court (Larger Bench) upholds the Orissa Entry Tax Act, 1999 and UP Entry Tax law, levying entry tax on goods entering into ‘industrial area/township’ by characterising it as a &ldq...View More

Whether iron-ore subjected to crushing and blending is "concentrate"? SC admits Revenue’s appeal

SC issues notice, admits Revenue’s appeal in matter involving classification of imported goods as “iron ore fines” or “iron ore concentrates” for the purpose of gran...View More

Sets-aside HC-order entertaining writ against AO denying input-rebate without lapsing statutory remedy

SC holds that "judgment and order passed by the High Court entertaining the writ petition under Article 226 of the Constitution of India against the Assessment Order denying the benefit of Input rebat...View More

Modified Vapour Absorption Chillers not 'heat-pumps' but 'refrigerating-equipment', Applies Principal Purpose Test 

SC dismisses Thermax’s appeal against CESTAT order, rules that Modified Vapour Absorption Chillers (MVAC) are not 'heat pump' but merit classification as refrigerating equipment under sub-headin...View More

Affirms HC-order setting aside penalty levied under inapplicable provision; Cites Revenue's inability to justify imposition

SC finds “no reason to interfere with …. judgment passed by the High Court as well as …Tribunal” setting aside penalty imposed u/s 114 on the ground that said provision is in...View More

Duty liability determinable only as per Customs Act, not MOA between contracting parties

SC rules that, “CESTAT and/or the High Court” have committed no error to hold that purchaser (assessee/respondent) of vessel named “M.V. Vishwa Yash” cannot be fasten...View More

HC at 'serious error' in not entertaining appeal involving liability determination, remits matter'

In strong words, SC comes down sharply on AP HC, observes that “the High Court has committed a very serious error in not entertaining the appeals” and “relegating the Revenue to pref...View More

Dispute involving Form E-1 non-issuance not 'contractual-dispute' amenable to arbitration; Remands matter

SC finds that HC “was in error” in ruling that dispute arising of non-issuance of Form E-1 and extending benefit of Form C was in the nature of asserting a contractual claim which can be r...View More

Dismisses review petition against larger-bench’s decision on ‘auto-parts classification 

SC dismisses revenue’s writ petition against the judgment holding that ‘relays’ solely meant for use in railway signaling equipment would merit classification under heading 8608 and ...View More