- Upholds law denying foreign subsidiaries from availing SFIS-benefits; Dismisses Cummins Tech. SLP
- SC : Delay in SCN mandates release of seized goods; Provisional-release does not suspend limitation
- SC: Assembling imported Genset with added components at customer premises, is ‘manufacture’; Upholds CESTAT-ruling
- SC : Copy of SC-judgment upholding duty on Gensets converted into power-packs; Cites Transformation & Marketability-test
- HC : Export duty inapplicable on goods supplied from DTA to SEZ; Decalres Rule-27 proviso ultra vires
Expert Column
![]() Social Welfare Surcharge: Much Awaited Relief For The ImportersJitendra Motwani, Partner, Economic Laws Practice |
![]() Budget-22 should align with India’s long-term priorities, achieve tax certainty, reduce disputes, says Pratik Jain”Pratik Jain, Partner, PWC |
Indirect Tax Reforms Need a Booster DoseAmit Bothra, Partner Ernst & Young LLP |
![]() Parting With Part Ruling - CBIC addresses conundrum post SC-ruling in WestinghouseSupreme Kothari, Advocate |
![]() Classification of Goods Under ‘Others’ Category - A Catch – 22 SituationGanesh Kumar, Partner, GST Legal Services LLP |
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