Supreme Court Rulings
SC reverses CESTAT order, denies concessional rate benefit on water pump sets under Notification No. 10/02-CE, where duty not paid through prescribed mode, viz. cash or account current, but paid throu
...View More SC rules in assessee’s favour, additional consideration received on account of price escalation subsequent to clearance of goods, not includible in ‘transaction value’ of non-woven c
...View More SC affirms CESTAT order, MRP affixed on combination pack of face wash & shampoo, to be sole consideration for arriving at transaction value for excise duty payment; Rejects Revenue’s stand t
...View More SC rules in favour of Revenue, interprets Notification No. 4/1997-CE and denies exemption on ‘Ready Mix Concrete’ (RCM) holding that same distinct from ‘Concrete Mix’ (CM); Rej
...View More SC upholds CESTAT order, mere 'sole distributorship' not conclusive consideration for transaction value rejection between assessee (importer) and foreign party; One must demonstrate that arrangement b
...View More SC dismisses Revenue appeal, condemns Revenue's approach in preferring appeal in matter of classification of ready mix concrete, when matter already settled by Apex Court; States that issue has been d
...View More SC dismisses Revenue appeal, ‘milk shake mix’ and ‘soft serve mix’ meant for institutional sales, classifiable as “dairy produce” under Chapter sub-heading 0404.90;
...View More SC allows assessee’s appeal, royalty for using brand name "NOVINO" belonging to 'brand owner', not an additional consideration for sale of goods under Rule 5 of Central Excise (Valuation) Rules,
...View More SC dismisses Revenue appeal, windmill doors and electrical boxes are components/parts of wind operated electricity generators, entitled to exemption benefit under Notification No. 06/2002-CE; Windmill
...View More SC dismisses Revenue appeal, upholds price charged by job-worker for manufacture of chocolates on behalf of Nestle India Ltd; Rejects Revenue’s stand that sum of Rs 4.5 Cr advanced by Nestle inf
...View More
 (1).PNG)
