- 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; Declares Rule-27 proviso ultra vires
Expert Column
![]() International Treaties v. Indian Legislations vis-à-vis Rules of Origin Under Trade AgreementsCA Yogesh Gaba, Managing Partner - GABA & Co. |
![]() Bonded Manufacturing – A Bonanza Scheme!CA Varun Vijaywargi, Indirect Taxes Partner at Vijaywargi Khabiya & Saoji, Chartered Accountants |
![]() Budget 2021-22: Moving towards Atmanirbharta in Mobile and Electronics IndustrySaket Patawari, Executive Director, Indirect Tax – Nexdigm (SKP) |
![]() Union Budget 2021on ‘GST/Indirect Tax’ - Hits and MissesSaket Patawari, Executive Director, Indirect Tax – Nexdigm (SKP) |
![]() Section 149 and 154 of Customs Act - Tool for Re-Assessment Post SC’s ITC DecisionAkhilesh Kangsia, Joint Partner, Lakshmikumaran & Sridharan, Attorneys |
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