Supreme Court Rulings
SC upholds HC Division Bench ruling, excise duty exemption on iron & steel scrap obtained by breaking ships, basis rate of customs duty opted per Light Displacement Tonnage (LDT), discriminatory a
...View More SC allows SSI exemption benefit under Notification No. 175/86 for manufacture of detergent soaps & cakes, despite use of brand name / trade name of another unit; Interpreting Para 7 of said Notifi
...View More SC upholds CESTAT order, 'Close-Up Whitening' manufactured for Hindustan Lever Ltd, not classifiable as 'toothpaste' under CETH 3306.10, but as 'dental cleaner' (i.e. other form of dental hygiene) und
...View More SC dismisses assessee’s appeal, upholds rejection of declared invoice price of imported speakers by CESTAT, in terms of Rule 10A of Customs Valuation Rules; CESTAT rejected 'invoice price'
...View More SC quashes Uttarakhand HC order for miscarriage of justice, serving adjudication order on ‘kitchen boy’ of company not valid service as contemplated u/s 37C of Central Excise Act and conse
...View More SC upholds CESTAT order, expenses collected from Ultra Tech Cement Ltd (UCL) as ‘wharfage charges’ by Maritime Board, a statutory body administering and operating minor ports (assessee), f
...View More SC quashes CESTAT order, grants concessional excise duty on paper and paper products manufactured from unconventional materials like pulp of jute waste / gunny bags under Notification No. 22/94-CE, ho
...View More SC sets aside Tribunal order, 'Risograph machine' is in nature of screen printing machine and not duplicating machine, classifiable under CTH 84.43 and not 84.72; Cannot equate Risograph machine with
...View More SC reverses P&H HC findings, condones delay of 8 days in passing of review order u/s 35E of Central Excise Act by Committee of Chief Commissioners (‘Committee’) pursuant to Commissione
...View More SC upholds P&H HC order, confirms applicability of Rule 5 of Hot Re-rolling Steels Mills Annual Capacity Determination Rules, 1997 ('Rules') which postulates lump sum duty payment, despite change
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