Supreme Court Rulings
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
...View More SC partly allows assessee’s appeal against Mumbai CESTAT order, re-assessment of 1 model of ‘Vacuum Interrupter Tube’ (out of 4) supplied to sister unit for captive consumption, basi
...View More SC rules in favour of assessee, licence fee and fees paid for basic engineering, training and technical services not includible in assessable value of imported capital goods, under Rule 9 of Customs V
...View More SC dismisses Revenue’s appeal, activity of labelling / re-labelling of napthols, fast bases and chrome pigments, falling under Chapter 29 and Chapter 32 of Excise Tariff, without undertaking re-
...View More SC allows Revenue appeal, sets aside P&H HC order which directed refund of sales tax deducted at source by Army Welfare Housing Organisation, despite finality of assessment for AY 1995-96 after re
...View More SC dismisses Revenue appeal as bereft of merit, upholds Delhi HC decision against Settlement Commission order w.r.t admissibility of MODVAT credit on float glass found defective during manufacture of
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