- HC : Post-import lapses by importers don’t attract penalty on foreign exporter; Clarifies Department’s extra-territorial jurisdiction
- HC : By a 2:1 majority, invalidates Water Cess on hydropower generation as ultra vires
- SC : Copy of SC-judgment holding that UP cannot impose VAT on Reliance’s inter-State natural-gas sales
- SC : Copy of SC judgment upholding RIL's classification of imported ‘n-Hexane’-type saturated hydrocarbon under Chapter-29
- SC : Cutting, grooving/routing of Aluminium Composite Panels, not ‘manufacture’; Revenue fails transformation, marketability test
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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