Supreme Court Rulings
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
...View More SC upholds Allahabad HC order, 'Bagasse' emerging as agricultural residue/waste of sugarcane during process of sugar manufacture, not manufactured product, not excisable u/s 2(f) of Central Excise Act
...View More SC dismisses Revenue’s review petitions, finds no justifiable reason to condone delay of 191 days in filing said petitions, nor finds any error apparent in earlier order warranting reconsiderati
...View More SC dismisses Revenue appeal, affirms Gujarat HC decision which allowed inclusion of 'deemed exports' (supplies to EOUs) for purpose of computing assessee-EOU’s entitlement to DTA clearances unde
...View More SC allows Revenue's appeal, printing product logo as per customer’s specifications on GI paper (a duty paid base paper) and delivering to customer in jumbo rolls without slitting, amounts to 'ma
...View More SC dismisses mobile manufacturer’s SLP, refuses to interfere with Himachal Pradesh HC order that refrained from entertaining writ petition against initiation of revision proceedings u/s 46 of HP
...View More SC dismisses Revenue appeal, excise duty not liable to be recovered on freight charges incurred for transportation of goods from factory gate to buyer’s premises, states that in facts of present
...View More SC allows rebate of excise duty paid both on inputs and on manufactured product upon export, in terms of Rule 18 of Central Excise Rules, 2002; Rejects Revenue’s stand that as per relevant rules
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