Supreme Court Rulings
SC dismisses Revenue’s civil appeal against CESTAT ruling on classification of ‘Platinum Sponge’ in assessee’s favour, for gross delay of 402 days; CESTAT held that ‘Plat
...View More SC allows Assessee’s civil appeal, grants exemption on import of crude-degummed-soyabean oil under the Duty-Free Credit Entitlement Scheme (DFCE) issued under the erstwhile E
...View More SC in matter pertaining to cross-examination during the course of assessment proceedings, permits assessee to go back to Allahabad HC so as to point out that “in view of the provisions of Sectio
...View More SC dismisses Revenue's civil appeal challenging the CESTAT Ahmedabad ruling, which upheld assessee’s eligibility for concessional excise duty rate under Notification No. 4/2006–CE, on ceme
...View More Upholding the orders of CESTAT & lower authorities, SC rules that " engineering and technical service" fees payment by Coal India to its agent Voltas is includable in the assessable value of
...View More SC dismisses assessee's SLP against Delhi HC's decision that rejected an importer's challenge against Settlement Commission order imposing interest on delayed duty payments, ruling it impermissible to
...View More SC, in a matter where CESTAT Mumbai upheld the higher duty on re-classification of Benzene and Toluene from heading 2902 to heading 2707.10 and 2707.20, holds that providing only gist of chemical test
...View More SC sets aside the common order passed by CESTAT, which allowed importers' (assesses) appeals against SCN issued by DRI by following the Canon India decision, observing that the “decision relied
...View More SC dismisses Revenue’s civil appeal for inordinate delay of 309 days, which was against the CESTAT Chennai ruling wherein the sub-contractor (JSW Steel Ltd/assessee) also was found eligible to a
...View More SC dismisses Revenue’s civil appeal challenging the ruling of CESTAT, Ahmedabad that validated the exemption claimed by Reliance-Industries (Assessee) on ‘Naptha’ imported under Adva
...View More