Supreme Court Rulings


Dismisses Revenue’s SLP, affirms HC’s view on ‘moisture content’ being paramount for Areca-nuts classification 

SC dismisses Revenue’s SLP challenging the Madras HC judgment that dismissed Revenue’s writ appeal on the issue of classification of imported Areca Nuts; Earlier, Madras HC refused to allo...View More

Dismisses Revenue's appeal on Philips LCD-monitors imports for medical imaging use 

SC dismisses Revenue’s appeal against CESTAT ruling on the classification of ‘LCD Monitors’ imported by Philips India for use with medical equipment such as ultrasound machines, X-Ra...View More

Considering pendency of time-barred adjudication issue, directs Assessee to seek adjournment before AA 

SC disposes SLP filed by the Assessee challenging the order of the Bombay HC that declined to stay the adjudication proceedings but deferred the petition for interim relief filed by the Assessee based...View More

Dismisses Revenue’s appeal against classification of Nasal Spray ‘crimp pumps’ imported by Glenmark 

SC dismisses Revenue’s civil appeal against CESTAT Mumbai order which ruled in favour of Glenmark Pharmaceuticals on classification of ‘crimp pumps’, imported for use as component of...View More

Upholds exemption on imported arms and ammunition by National Rifle Association; Dismisses Revenue’s appeal 

SC dismisses Revenue’s appeal challenging the ruling of CESTAT, New Delhi that granted exemption to National Rifle Association (Assessee) for import of arms and ammunition required for rifle sho...View More

United Spirits, as a manufacturer, operating through State warehouse liable to entry-tax 

SC dismisses appeal by United Spirits (assessee/manufacturer) and upholds Madhya Pradesh HC decision to impose entry tax under Madhya Pradesh Entry Tax Act (M.P. Entry Tax Act) on bottling and supply ...View More

Copy of SC judgment holding Stem-Cell preservation by Cord Blood Banks as 'Healthcare Services' 

SC sets aside CESTAT ruling in its entirety which held that services of enrolment, collection, processing, and storage of umbilical cord blood stem cells during the period from July 2012 to February 1...View More

SC stays HC judgment confirming levy on transponder leasing 

SC stayed the operation of judgment of Karnataka HC that confirmed the levy on leasing of transponders, subject to payment of Rs 50 Crores. ...View More

Dismisses Revenue’s review against delayed SLP dismissal challenging secured creditors' priority over Revenue’s dues 

SC dismisses Revenue’s review petition challenging the SLP dismissal against HC judgment of priority of Revenue’s dues during enforcement of security interest under SARFAESI Act, over secu...View More

Citing delay, rejects Revenue’s SLP challenging secured creditor’s priority dues over Revenue’s under SARFAESI Act 

SC, on grounds of 498 days delay, dismisses Reveue’s SLP challenging Bombay HC judgment on priority of secured creditors dues over Revenue’s arrears, first charge, for liquidation of dues ...View More