Supreme Court Rulings
SC dismisses Revenue appeal, ‘shrink sleeves’ manufactured from duty paid plastic film classifiable under CETH 39.20 dealing with “Plastics and articles thereof”; Rejects Reven
...View More SC upholds CESTAT decision quashing excise duty demand on ‘sugar syrup’ used captively as intermediate product in manufacture of aerated water; Revenue sought to impose duty on the ground
...View More SC dismisses Revenue appeal, TV ‘woofers’ not assessable to MRP valuation u/s 4A of Central Excise Act; Affirms CESTAT view that MRP based assessment is for TV sets and not for its accesso
...View More SC dismisses Revenue appeal, affirms Mumbai CESTAT view that lumpsum royalty paid for “trademark usage” and “technical know-how” to related foreign entities not liable to custo
...View More SC finds no merit in Revenue appeal, upholds CEGAT’s view that extended period of limitation u/s 11A of Central Excise Act not invokable for recovering excise duty demand on clearance of manufac
...View More SC denies special additional duty (SAD) exemption under Notification No. 34/98-Cus. on import of pig hair bristles, since no sales tax chargeable on local sale of imported goods; Said Notification spe
...View More SC grants relief to assessee, revokes extended period of limitation under proviso to Sec. 11A of Central Excise Act for recovering excise duty on parts of ‘walk-in coolers’ manufactured du
...View More SC upholds CESTAT findings, though diaphragm wall construction along Sabarmati river bed under agreement with River Development Corporation classifiable as 'Site Formation and Clearance, Excavation an
...View More SC dismisses assessee’s SLP thereby affirming HC decision on includibility of transportation charges in total taxable turnover, liable to VAT under Karnataka VAT laws; HC had upheld Tribunal fin
...View More SC rejects Revenue appeal, printed metal backed advertisement material / posters, known as ‘Danglers’, placed at point of sale for customers information / advertisement, classifiable under
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