Supreme Court Rulings
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 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 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 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 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 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 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 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 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 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
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