Supreme Court Rulings
Assignment of trademark by foreign company in assessee's favour does not amount to ‘use of another person's trademark’, and hence, SSI exemption benefit available under Notification No. 1/
...View More SC dismisses Revenue appeal, classifies drilling rigs mounted on motor vehicles chassis under Chapter sub-Heading 8430.00 as “Other moving, grading, excavating machinery”; Rejects Revenue
...View More SC remands matter to CESTAT Larger Bench to decide question of inclusion of value of CD-ROMs (software) in transaction value of imported CDMA cellular phones; Notes assessees’ contention that so
...View More SC rules in favour of assessee, quashes customs duty demand on import of replacement / refurbished parts of Gas Turbine Hot Section of a naphtha based power plant, under Long Term Assured Parts Supply
...View More SC rules in favour of Revenue, upholds exclusion of - (i) export turnover of SEZ / EOU / STP / EHTP units or products manufactured by them & exported through DTA units, (ii) supplies by one status
...View More SC dismisses Revenue appeal, affirms Tribunal view that ‘Golden’s Style Filter King’ brand of cigarettes entitled to concessional duty benefit under Notification No. 201/85 and 78/86
...View More SC dismisses Revenue appeal, concurs with Tribunal that products manufactured by assessee viz. ‘Apple Tree Top’, ‘Mango Tree Top’, ‘Guava Tree Top’ and ‘Orang
...View More SC dismisses Revenue appeal, upholds HC's valuation of imported goods viz. scrap, basis highest bid received during auction; Observes that, imported goods were treated as 'scrap' by dealer in USA, exp
...View More SC remits issue of classification of ‘lifting machinery’ that is used to bring up & down an elevator / lift, to Tribunal so as to decide afresh applicable excise duty rate during the p
...View More SC denies CVD exemption under Notification No.4/2006 on imported Roasted Molybdenum Ore/Concentrate, states exemption Notification strictly construable; Observes, while Note 2 to Chapter 26 deals with
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