Supreme Court Rulings
SC bench gives split view on inclusion of price of gunny bags used for packing, in assessable value (AV) of soda ash, differs on interpretation of apex court verdicts in Mahalakshmi Glass Workd (P) Lt
...View More SC holds endorsement on Bill of entry (BoE), requiring additional customs duty payment as valid ‘notice of demand’, allows benefit of Kar Vivad Samadhan Scheme provisions for settlement of
...View More SC upholds CESTAT's findings, 'manufacturer' of "AKAI" Color TV sets on job-work basis, not a dummy unit of assessee merely because of acceptance of loan; CESTAT had observed that since 'job-worker' r
...View More SC upholds rejection of Project Imports benefit under Chapter Heading 98.01 of Customs Tariff Act, on import of Gas Enginator Generating system with accessories and spares for initial setting-up of Po
...View More SC quashes Kerala HC Division Bench decision, no assessment proceedings under Central Excises and Salt Act can continue against legal heirs / estate of sole proprietor / manufacturer after his / her d
...View More SC rules in favour of assessee, ‘Nizral Shampoo’ for dandruff cure exigible to lower excise duty rate of 16% as “patent or proprietary medicament” under CETH 3003.10 of Central
...View More SC quashes excise duty demand on sale of tyres exclusively to promoters under joint venture (JV), absent ‘mutuality of interest’ in terms of erstwhile Sec 4(4)(c) of Central Excise Act; Re
...View More SC finds no error in AP HC judgment that quashed CBEC Circular dated November 5, 2003 clarifying that commission received by distributors on mutual fund distribution is exigible to service tax as &ldq
...View More SC dismisses assessee’s appeals, assembling / mounting various components of water purification and filtration system (WPFS) on job-work basis, amounts to ‘manufacture’ u/s 2(f) of C
...View More SC extends exemption from countervailing duty (CVD) payable on import of Nylon Filament Yarn, in terms of Notification No. 6/2002-CE; Sets aside CEGAT view that when credit under CENVAT Credit Rules i
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