Supreme Court Rulings
SC sets aside Tribunal order, 'Risograph machine' is in nature of screen printing machine and not duplicating machine, classifiable under CTH 84.43 and not 84.72; Cannot equate Risograph machine with
...View More SC reverses P&H HC findings, condones delay of 8 days in passing of review order u/s 35E of Central Excise Act by Committee of Chief Commissioners (‘Committee’) pursuant to Commissione
...View More SC upholds P&H HC order, confirms applicability of Rule 5 of Hot Re-rolling Steels Mills Annual Capacity Determination Rules, 1997 ('Rules') which postulates lump sum duty payment, despite change
...View More SC dismisses Revenue appeal finding no good ground to interfere with Mumbai CESTAT order which quashed service tax demand u/s 65(76b) of Finance Act on packaging of fertilisers for manufacturer; CESTA
...View More SC rules on impleading of Court or Tribunal as a party in writ petitions as well as on maintainability of letters patent appeal (‘LPA’) before Division Bench under Articles 226 and 227 of
...View More SC rules on levy of luxury tax on residential apartments, states that a person being an owner of “plinth area” of more than 278.7 sq. mts. in one building, would be liable to tax u/s 5A of
...View More SC Larger Bench affirms 2-Judge Bench ruling, ‘car air-conditioning kit’ falling under CETH 8415 minus ‘automotive gas compressor with or without magnetic clutch, covered under Sr. N
...View More SC applies ‘best judgment assessment’ under Rule 7 of Central Excise Valuation Rules 1975, for determining value of smoke detectors used captively in execution of turnkey projects i.e., wh
...View More SC dismisses U.P. State PSU’s appeal, upholds depreciation method adopted by Revenue in terms of CBEC Circular dated November 19, 1987 to ascertain value of machinery imported from Nepal after c
...View More SC dismisses Revenue appeal absent merits, upholds CEGAT’s decision rejecting anti-dumping duty determined for ‘Aniline’ basis “best judgment assessment” by Designated Au
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