- SC : Copy of SC-judgment quashing customs duty on electricity removed by Adani-Power from SEZ to DTA
- SC : Mushroom-growing apparatus not agricultural machinery; Reiterates importance of chapter notes over trade parlance test
- AAR : Apple Watch Bands sold as ‘accessories’ not ‘parts of communication device’; Classifiable under Heading-9113
- SC : Copy of SC-judgment holding 'Fees' paid to speaker via booking-agent, not taxable as 'Event Management Service'
- SC : Copy of SC judgment holding Gazette publication as effective date for MIP on steel imports
Supreme Court Rulings
Rules on classification as medicament vs cosmetic; Holds 'Moisturex' as medicament
Classifies 'Moisturex' as 'medicament' for ‘cure of skin diseases’ and not as 'Cosmetic' for ‘care of skin’; Rejects Revenue’s contention that product not classifiable as...View MoreRevenue's perseverance of "irrelevant legal principles" for paltry demand colossal time waste
Rejects Revenue's demand for paltry sum of differential excise duty as colossal waste of time of judiciary by pressing irrelevant legal principles; However, accepts Revenue's reliance on Madras HC in ...View More- « first
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