Supreme Court Rulings


Restrains coercive-steps till adjudication of SCN seeking solvent-based adhesive confiscation; Disposes SLP 

SC in appeal against challenge to Show Cause Notice (SCN) by Customs Authorities under Narcotics Drugs and Psychotropic Substances Act for confiscation of ADCOTE 545S containing Methyl Ethyl Ketone (M...View More

Dismisses review petition by Himalaya over classification of appetite-stimulant ‘Liv 52 Protec’ 

SC dismisses review petition seeking a re-look at whether ‘Liv 52 Protec’ manufactured by assessee (The Himalaya Drug Company) is classifiable under CETH 2309 as ‘Animal Fe...View More

Dismisses Himalya’s appeal on classification of ‘Liv 52 Protec’ 

SC dismisses appeal against CESTAT Bangalore order which classified ‘Liv 52 Protec’ as an ‘Ayurvedic Medicament’ instead of ‘Animal Feed Supplement’ classification ...View More

'Import Parity Price' fixed under MOU not sole-consideration for petro-products sale between OMCs 

SC while disposing a batch of civil appeals in issue involving valuation of petroleum products sold inter-se between Oil Marketing Companies (OMCs), holds that, “By no stretch of the imagination...View More

Dismisses Container Corporation of India's appeal against demand for pilferage of confiscated goods 

SC dismisses civil appeal by Container Corporation of India Ltd. (CCIL/Assessee) challenging the Delhi HC order, which upheld the CESTAT ruling confirming the duty demand against CCIL as the...View More

SC to decide classification of Mitsubishi’s 'electronic control units' for power steering

SC issues notice in a batch of appeals by assessee against CESTAT Delhi order which held that "electronic control units for electronic power steering" (EPS-ECU) merit classification as ‘steering...View More

Rejects Assessee's request for penalty waiver post outstanding-liability conversion into instalments 

SC dismisses SLP against Punjab & Haryana HC order wherein assessee’s request for waiver of penalty came to be dismissed; Assessee pleads that at least the penalty imposed may be waived as i...View More

Dismisses Revenue's appeal on classification of goods for providing 'telecom-networking equipment' support-services 

SC dismisses appeal by Revenue challenging CESTAT order on classification of goods imported for providing support services in respect of telecommunication networking equipment; Assessee is in the busi...View More

Dismisses Revenue's SLP against HC judgment quashing demand on gates manufactured for Hydroelectric project 

SC dismisses Revenue’s SLP against Madhya Pradesh HC judgment that quashed central excise duty demand on various gates and other items fabricated from iron and steel items particularly for Hydro...View More

Dismisses Revenue’s appeal against order quashing demand on access to 'bowling alleys' 

SC dismisses Revenue’s civil appeal against CESTAT order which quashed ST demand on income earned by ‘Blu-O Centres’ for providing access to bowling alleys; After condoning delay in ...View More