- SC : Copy of SC-judgment quashing complete-vehicle valuation demand against job-worker on supplied chassis as time barred
- SC : Copy of SC-judgment holding auto-dealer’s referral charges for promoting banking/insurance services taxable as BAS
- SC : Copy of SC-judgment holding Port Trust liable for customs duty on pilfered goods once approved as custodian
- HC : Copy of Bombay HC order releasing Skoda’s customs matter after reserving judgment
- SC : Copy of SC-judgment holding delayed Foreign Travel Tax payment by Airlines does not warrant penalty
Supreme Court Rulings
Denies credit on equipment exported 'as is' with final product, Upholds Tribunal order
Denies MODVAT credit of purchased machinery parts / equipment, subsequently exported in CKD condition alongwith manufactured final product, for setting up of plant in Vietnam; Rejects assessee's class...View MoreAllows credit on non-duty paid inputs, Buyer only to take 'reasonable care'
Allows deemed MODVAT credit on inputs received from supplier, despite non-discharge of full duty liability by input-manufacturer; Rule 57A(6) of erstwhile Central Excise Rules r/w Notification No. 58/...View MoreRules 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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