Supreme Court Rulings
SC dismisses Revenue's appeal on ground of maintainability; Appeal against CESTAT order on the issue whether assessment provisional or final, would lie before HC in terms of Sec 130 of Customs Act, 19
...View More SC partly allows assessee’s appeal against Mumbai CESTAT order, re-assessment of 1 model of ‘Vacuum Interrupter Tube’ (out of 4) supplied to sister unit for captive consumption, basi
...View More SC rules in favour of assessee, licence fee and fees paid for basic engineering, training and technical services not includible in assessable value of imported capital goods, under Rule 9 of Customs V
...View More SC dismisses Revenue’s appeal, activity of labelling / re-labelling of napthols, fast bases and chrome pigments, falling under Chapter 29 and Chapter 32 of Excise Tariff, without undertaking re-
...View More SC allows Revenue appeal, sets aside P&H HC order which directed refund of sales tax deducted at source by Army Welfare Housing Organisation, despite finality of assessment for AY 1995-96 after re
...View More SC dismisses Revenue appeal as bereft of merit, upholds Delhi HC decision against Settlement Commission order w.r.t admissibility of MODVAT credit on float glass found defective during manufacture of
...View More SC upholds CESTAT’s order, benefit under Notification No. 67/95–CE unavailable w.r.t. 'pallets' manufactured / assembled in assessee's factory and captively consumed; 'Pallets' in nature o
...View More Recovery proceedings cannot be initiated without issuance of show cause notice u/s 11A of Central Excise Act, even if provision inapplicable, it is fundamental that before taking any adverse action ag
...View More SC set asides CESTAT order, test reports based on samples (for determining ash content of coking coal) not reliable if samples drawn against procedure prescribed in law, finds entire chemical analysis
...View More SC allows Revenue appeal, quashes CESTAT order classifying ‘Guar Dal Powder’ under Chapter Heading 11.01 as a product of milling industry, dutiable at Nil rate; Notes opposing views of CES
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