Supreme Court Rulings
SC rules in favour of assessee, erection and commissioning charges and other ancillary works not includible in assessable value of final product; Issue squarely covered against Revenue vide apex court
...View More SC concurs with Karnataka HC, differential customs duty demand on import of RBD Palmolein consequent to increase in tariff value, unsustainable; According to HC, for bringing Notification into force a
...View More SC sets aside differential duty demand beyond limitation period w.r.t. goods removed for captive consumption to another factory of assessee, absent mala fide intention attributable thereto; Accepts as
...View More SC allows assessee’s appeal, sets aside Delhi CESTAT decision which disallowed input credit on explosives used in limestone mines towards manufacture of cement for the period subsequent to April
...View More SC dismisses Revenue appeal as devoid of merit, upholds Allahabad HC order that preservation and tinning of fresh fruits & green vegetables not ‘manufacture’ and ‘sale’ the
...View More SC upholds CESTAT order, allows concessional excise duty benefit on ‘C4 Raffinate’ (type of petrochemical) by classifying same under CETH 27.11 of Central Excise Tariff Act as “lique
...View More SC allows assessee's appeal, mixing of raw rice with dehyrated vegetables and spice does not result in emergence of new product, hence, not 'manufacture'; Relies on SC rulings in Crane Betel Nut Powde
...View More SC quashes CESTAT order, allows SSI exemption under Notification No. 1/93-CE since assessee not using third party brand name, but in fact is legal owner; Notes that brand name initially belonged to HU
...View More SC allows Revenue appeal & sets aside Bombay HC judgement, claim for excise duty rebate on export of goods being filed beyond 6 months, barred by limitation u/s 11B of Central Excise Act; Bombay H
...View More SC dismisses Revenue's appeal on ground of maintainability; Appeal against CESTAT order on the issue whether assessment provisional or final, would lie before HC in terms of Sec 130 of Customs Act, 19
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