Supreme Court Rulings
SC upholds Tribunal order, denies Bata excise duty exemption on footwear and hawai chappal retailed below Rs 75/-; Though assessee met the ‘Retail Sale Price’, goods sent to other factorie
...View More SC upholds CESTAT order denying concessional duty benefit on import of second-hand non-computerised embroidery machines alongwith reading devices, same cannot be treated as “computerised embroid
...View More SC dismisses Revenue appeal, upholds Tribunal findings that absent any tangible evidence demonstrating manufacture of branded goods, denial of SSI exemption under Notification No. 13/92-CE, unsustaina
...View More SC dismisses Revenue appeal, Vaseline Intensive Care Heel Guard (VHG) a 'medicament' classifiable under CH 3003.10 of Central Excise Tariff Act (CETA), taxable at 15%; Upholds Tribunal findings that f
...View More SC partially allows assessee’s appeal, ‘cash discount’ to be taken into consideration for arriving at “price” in terms of Sec. 4 of Central Excise Act, as amended in 2000
...View More SC grants respite to assessee, holds CESTAT findings, as accepted by HC, totally perverse absent any admission of clandestine removal of finished goods by company employees; Despite thorough explanati
...View More SC strikes down Rule 15 of Andhra Pradesh Rectified Spirits Rules, 1971 (Rules) dealing with export of rectified spirit for want of vires and ambiguity behind intention, holding that it imposes 'tax',
...View More SC allows Revenue appeal, invalidation of advance license in favour of intermediate-manufacturer (assessee) constitutes indirect ‘additional consideration’ for sale of goods to license-hol
...View More SC rules in assessees’ favour, indivisible composite works contracts not taxable under Finance Act prior to June 2007; Holds that Finance Act lays down no charge or machinery to levy and assess
...View More SC concurs with CESTAT that assessee & joint venture company, established to manufacture final products using raw materials supplied by assessee, qualify as ‘related persons’; CESTAT h
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