Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
An exemption notification that alters the aggregate duty payable is treated as directly and proximately relating to the rate of duty or value for assessment; applying the Direct and Proximate Relation Test, where a classification issue is accompanied by a claim under an exemption notification affecting duty/value, the exclusion from High Court appellate jurisdiction applies and the proper remedy is to the Supreme Court under Section 130E. Consequentially, appeals to the High Court were held not maintainable and the department may approach the Supreme Court.
An exemption notification that alters the aggregate duty payable is treated as directly and proximately relating to the rate of duty or value for assessment; applying the Direct and Proximate Relation Test, where a classification issue is accompanied by a claim under an exemption notification affecting duty/value, the exclusion from High Court appellate jurisdiction applies and the proper remedy is to the Supreme Court under Section 130E. Consequentially, appeals to the High Court were held not maintainable and the department may approach the Supreme Court.
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