Supreme Court Rulings


Foreign exporter's normal value uncomparable with Indian producers non-injurious price; Overrules CESTAT 

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

Quashes CESTAT's classification of 'synthetic rubber aprons' / 'cots'; Sticks to parties' claims 

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

Overrules CESTAT; 'Tetsomol' for scabies, a "medicinal soap", not for 'toilet' purposes 

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

Dismisses Revenue SLP; Affirms exemption on supply to contractors executing UN Project 

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

Affirms CESTAT; Post clearance bullet-proofing cost not includible in value of 'Jeeps' 

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

CESTAT to re-determine includability of dealers' advertising expenses in value of cars 

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

Cash management not taxable as "BAS", when excluded from "banking services" pre-2007

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

Upholds CHA license cancellation, leniency unwarranted where statutory Regulations flagrantly violated 

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

Time for assessment not extendable after limitation period expiry, Karnataka HC ratio relied

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

Upholds 16% tax on 'Survey instruments', in lieu of 3%; Quashes penalty absent mens rea 

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...View More