- 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
![]() Delhi Tribunal’s ruling in Microsoft India’s case alleviates industry moodPuneet Bansal, Partner, BMR & Associates LLP |
![]() Extension of stay by the CESTAT; Not so vexed anymore!Abhishek Jain, Partner, EY |
![]() Credit on passive infrastructure – grappling the telecom industryDivyesh Lapsiwala, Partner, Ernst & Young LLP |
![]() GST in India - Its Current State of PlaySumit Dutt Majumder, Former Chairman, CBEC |
Rate of Drawback claim - Exporter’s privilegeHimanshu Tewari, Partner, BMR & Associates LLP |
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