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High Court of Karnataka Dismisses Customs Department's Reference Application in Export Valuation Case. Tribunal's finding that facts were indistinguishable from precedent upheld, no question of law arises.

The Principal Commissioner of Customs filed a Civil Petition under Section 130A of the Customs Act, 1962, challenging the final order of the Central E...

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Bombay High Court Upholds Classification of Nescafe Premix as Coffee Under Entry 3 of Schedule C Part II of Bombay Sales Tax Act, 1959. Product 'Coffee and Instant Drinks Nescafe Premix' Held Not Covered by Entry 18(2) (Beverages) Based on Common Parlance Test and Predominant Ingredient.

The case involves a reference under Section 61 of the Bombay Sales Tax Act, 1959, arising from a dispute between the Commissioner of Sales Tax, Mahara...

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Bombay High Court Allows Appeal in Central Excise Classification Dispute — Interest Not Payable Without Specific Provision. Held that Section 11AA of Central Excise Act, 1944 does not apply to Additional Duties under ADE (T&TA) Act, 1978, and interest cannot be levied in absence of charging provision.

The appellant, Indo Swiss Embroidery Industries Limited, is engaged in manufacturing embroidered grey fabrics classified under Chapter Sub Heading 580...

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Bombay High Court Dismisses Revenue's Appeals as Not Maintainable in Service Tax Refund Case. The issue of refund under notifications granting exemption for services consumed in SEZ relates to rate of duty, thus appeal lies to Supreme Court under Section 35G(1) of Central Excise Act, 1944.

The case involves a batch of appeals filed by the Commissioner of Central Excise & Service Tax, Pune (Revenue) against an order dated 28th March 2013 ...

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Bombay High Court Allows Refund of Excise Duty Paid on Exported Goods Under Mistake of Law — Rule 13 Export Bond Not Used. Duty Paid Under Mistake of Law is Recoverable and Limitation Under Section 11B Central Excise Act Does Not Apply to Mistake of Law Claims.

The petitioners, Tata SSL Ltd. and its director, exported consignments of Cold Rolled Sheets and Coils to Nepal by road. The goods were cleared from t...

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Bombay High Court Allows Appeals in Central Excise Classification Dispute — M/s. Tien Yuan India Pvt. Ltd. v. Commissioner of Central Excise. Classification of plastic components under Chapter 39 of Central Excise Tariff Act, 1985 upheld over Chapter 84.

The appellant, M/s. Tien Yuan India Pvt. Ltd., was engaged in the manufacture of plastic components used in textile machinery. The Commissioner of Cen...