Supreme Court Rulings
SC sets aside CESTAT order comparing normal value of foreign exporter with Non-Injurious Price (NIP) of Indian producers and treating ‘Chlorine’ as co-product / joint product of Caustic So
...View More SC sets aside CESTAT order classifying synthetic rubber aprons & cots under CETH 8448.00 of Central Excise Tariff Act, in lieu of CETH 4009.99 as claimed by assessee / CETH 4016.99 by Revenue; Ref
...View More SC rules in favour of assessee, ‘Tetsomol soap’ classifiable as ‘medicinal soap’ under CET Heading 3401.11 instead of ‘toilet soap’ under CET Heading 3401.19 as cla
...View More SC dismisses Revenue SLP, affirms excise duty exemption under Notification No. 108/95-CE on 'earth moving equipment' supplied to contractors executing "Golden Quadrilateral Road Project" financed by U
...View More SC dismisses Revenue appeal, value addition made to the base vehicle viz. ‘Jeep’ by way of bullet proofing not includible in transaction value for purpose of excise duty; Notes that in nor
...View More SC allows Revenue appeal, sets aside Chennai CESTAT order which quashed differential excise duty demand on advertisement expenditure incurred by dealers of car manufacturer (assessee); Notes that seve
...View More SC dismisses Revenue appeal, services rendered by assessee-bank such as collection of telephone bills, collection of insurance premium on behalf of client companies, not liable to service tax as &ldqu
...View More SC sets aside HC order, upholds Commissioner’s order cancelling Customs House Agent (CHA) license in terms of CHA Licensing Regulations, 2004 (CHALR) on ground of misuse, amountin
...View More SC dismisses Revenue appeal, upholds HC findings that power to extend time for assessment cannot be exercised once limitation period prescribed u/s 10(11) of Punjab General Sales Tax Act, 1948, expire
...View More SC upholds Madras HC order, “survey instruments” classifiable under Entry 14, Part F of Schedule I to Tamil Nadu General Sales Tax Act attracting tax @ 16%, not under Entry 50 of Part B, t
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