Supreme Court Rulings
SC allows Revenue appeal, invalidation of advance license in favour of intermediate-manufacturer (assessee) constitutes indirect ‘additional consideration’ for sale of goods to license-hol
...View More SC rules in assessees’ favour, indivisible composite works contracts not taxable under Finance Act prior to June 2007; Holds that Finance Act lays down no charge or machinery to levy and assess
...View More SC concurs with CESTAT that assessee & joint venture company, established to manufacture final products using raw materials supplied by assessee, qualify as ‘related persons’; CESTAT h
...View More SC quashes CESTAT order enhancing anti-dumping duty (ADD) payable under Notification dated October 1998 upon default of export obligation (EO) under advance licenses, by pig iron manufacturer (assesse
...View More SC laments CESTAT's approach in deciding classification dispute of 'Chekkers Choco', under relevant entries of Chapter Heading (CH) 19.05, dealing inter-alia with biscuits, waffles and wafer; While Re
...View More SC overturns CESTAT order, sets aside excise duty demand on aluminium dross / ash arising as 'by-product', during manufacture of die-casting of aluminium parts by job-worker; Accepts assessee's conten
...View More SC dismisses Revenue appeal, in absence of malafide intention to actively or passively indulge in illegal narcotics export, Custom House Agents (CHA) license cannot be revoked permanently consequent t
...View More SC upholds HC decision disallowing concessional duty benefit under Notification No. 114/80-Cus available on import of ‘web printing machine’ having output of 30,000 or more copies per hour
...View More SC sets aside CESTAT order, denies exemption under Notification No. 16/2000-Cus on import of ultrasound systems having ‘brightness’ and ‘motion mode’ in addition to ‘ampl
...View More SC dismisses Revenue appeals against Mumbai CESTAT order that quashed service tax demand on shipping / barging charges towards transportation of imported goods from mother vessel, u/s 65(23) r/w Sec 6
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