Supreme Court Rulings
SC dismisses Revenue appeals as devoid of merit, sale of 10% of manufacturing capacity by assessee to its Holding Company does not attract proviso (iii) to Sec 4(1)(a) of Central Excise Act, as it sto
...View More SC sets aside CEGAT order partly, denies SSI exemption under Notification No. 1/93-CE on manufacture of goods with brand name of TISCO Ltd; Rejects assessee’s contention that absent affixation o
...View More SC upholds valuation of captively consumed yarn basis value of comparable goods sold in market, but allows adjustment of costs incurred towards such sale, in terms of Rule 6(b) of Central Excise (Valu
...View More SC dismisses Revenue appeals, cost of packing cartons used for transportation not includible in assessable value of final products; Evaluates test laid down in Hindustan Safety Glass Works Ltd, viz. w
...View More SC grants respite to car manufacturer, quashes differential duty demand on bumpers, grills and other spares cleared from factory after subjecting them to a process of anti-rust coating; Rejects Revenu
...View More SC upholds classification of “Ujala Supreme” (fabric whitener) and “Ujala Stiff and Shine” (liquid fabric stiffener) as ‘Acid Violet Paste’ (AVP) and ‘Poly Vi
...View More SC upholds Mumbai CEGAT order, grants refund of 10% countervailing duty (CVD) paid on import of cars to be used as tourist taxis; Interprets Notification No. 64/93-CE, rejects Revenue contention that
...View More SC reverses Andhra Pradesh HC judgment, holds transfer of ‘beedi’ leaves by branch office in Andhra Pradesh to head office (HO) in Maharashtra, subsequent to auction purchase from A.P. Sta
...View More SC dismisses assessee’s SLP, and upholds HC order, Tribunal’s order quashing show cause notice (SCN) itself stating that there was violation of principles of natural justice, not in accord
...View More SC dismisses SLP against Allahabad HC order which upheld imposition of penalty u/s 54 of U.P. VAT Act, 2008 (Act) for incomplete filling of declaration form (Form 38) accompanying consignment of goods
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