- 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
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![]() E20 Fuel- A Ray Of Hope For The Consumers and The EnvironmentRaghavan Ramabadran, Executive Partner, Lakshmikumaran & Sridharan Attorneys |
![]() Classification of Goods vis-à-vis General Rules for Interpretation - Part IIVijay Shekhar Jha |
![]() Classification of Goods vis-à-vis General Rules for Interpretation - Part IAdvocate Vijay Shekhar Jha, ASAV Attorneys & Advisors LLP |
![]() Export of Goods, Technology & Software : An Evaluation from Perspective of Export Control Regulations!Rajat Chhabra, Partner, Taxcraft Advisors LLP |
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