Supreme Court Rulings


Anti-dumping duty though not exempt, payable at lower rate on EO default 

SC quashes CESTAT order enhancing anti-dumping duty (ADD) payable under Notification dated October 1998 upon default of export obligation (EO) under advance licenses, by pig iron manufacturer (assesse...View More

'Cocoa' different from 'chocolate', Laments CESTAT's lethargic approach in 'Chekkars Choco' classification 

SC laments CESTAT's approach in deciding classification dispute of 'Chekkers Choco', under relevant entries of Chapter Heading (CH) 19.05, dealing inter-alia with biscuits, waffles and wafer; While Re...View More

Aluminium dross / ash arising during die-casting manufacture, a 'by-product'; Sets aside demand

SC overturns CESTAT order, sets aside excise duty demand on aluminium dross / ash arising as 'by-product', during manufacture of die-casting of aluminium parts by job-worker; Accepts assessee's conten...View More

Affirms Delhi HC's 'proportionality test' application; Absent malafide intent, CHA license irrevocable 

SC dismisses Revenue appeal, in absence of malafide intention to actively or passively indulge in illegal narcotics export, Custom House Agents (CHA) license cannot be revoked permanently consequent t...View More

Dismisses assessee's plea on writ maintainability, when same not urged before HC 

SC upholds HC decision disallowing concessional duty benefit under Notification No. 114/80-Cus available on import of ‘web printing machine’ having output of 30,000 or more copies per hour...View More

Applies strict interpretation; Ousts 'ultrasound equipment' with additional features from exemption Notification

SC sets aside CESTAT order, denies exemption under Notification No. 16/2000-Cus on import of ultrasound systems having ‘brightness’ and ‘motion mode’ in addition to ‘ampl...View More

Dismisses Revenue appeals; Affirms non-taxability of 'shipping charges' towards imported goods transportation 

SC dismisses Revenue appeals against Mumbai CESTAT order that quashed service tax demand on shipping / barging charges towards transportation of imported goods from mother vessel, u/s 65(23) r/w Sec 6...View More

Stays Bombay HC judgment, admits SLP challenging service tax levy on advocates 

SC issues notice, grants interim stay on operation and implementation of Bombay HC judgement which upheld levy of service tax on Advocates u/s 65(105)(zzzzm) of Finance Act w.r.t. services such as adv...View More

Grants 'deemed' MODVAT credit on duty-free scrap purchased from Railways in auction 

SC grants respite to assessee, allows deemed MODVAT credit on rollable & re-rollable old & discarded rails, wheels & fish plates purchased from Railways as ‘scrap’ in auction; ...View More

CENVAT utilisation for 'consignment basis' duty payment permissible under erstwhile Excise Rules 

SC dismisses CESTAT findings and quashes interest demand, payment through CENVAT Credit Account permissible where facility of excise duty payment in installments on fortnightly basis under Rule 173G o...View More