Supreme Court Rulings
SC allows Revenue appeal, shrimps/prawns not “agricultural produce”, no benefit under Notification No. 6/2002-CE available on refrigeration compressor used for processing/storage thereof;
...View More SC dismisses Revenue appeal, affirms excise duty exemption on textile articles under Notification No. 38/2003-CE, where assessee arranged for supply of inputs directly to job-workers and they cleared
...View More Installation, erection and commissioning charges incurred while assembling final product viz. plastic machinery at customers’ site, not includible while arriving at assessable value u/s 4 of Cen
...View More 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
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