Supreme Court Rulings
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 No anti-dumping duty (‘ADD’) can be imposed on imports made during the “gap period” between expiry of provisional ADD and imposition of final ADD; Rejects Revenue contention th
...View More SC dismisses Revenue appeal, allows utilisation of entire accumulated input credit to manufacturer-assessee upon coming into force of CENVAT Credit Rules (CCR) 2002; Rejects Revenue contention that as
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