Service tax cannot be levied on indivisible works contract for the period prior to 01.06.2007 - CCE Vs. Larsen & Toubro Ltd - 2015 TIOL 187 SC ST.
Service tax not leviable on activity of transportation of imported goods by barges from mother vessel to jetty onshore since said activity is part of the import transaction leviable to import duty - CCE Vs United Shippers Ltd - 2015 TIOL 172 SC ST LB.
Endorsement on BOE requiring payment of additional duty of Customs amounts to demand notice as required under Section 95 (ii) (b) of the Finance Act 1998 (Kar Vivad Samadhan Scheme) - Swastika Enterprises Vs. Commr of Customs - 2015 322 E.L.T. 423 S.C
ADD cannot be included in calculating Additional Duty and special Additional Duty under Sections 3 and 3A of Customs Tariff Act - Jaswal Neco Ltd Vs. Commr.Of Customs - 2015 TIOL 173 SC CUS.
Imported raw material under DEEC scheme can be used only for manufacture for discharge of export obligation and hence export of product manufactured from other material through third party is violative of exemption notification - Commr of Customs Vs. Pennar Industries Ltd - 2015 322 E.L.T. 402 S.C.
Customs duty is payable on the quantity of goods received in India and not on the quantity exported from another Country - MRPL Vs. Commr.of Customs - 2015 TIOL 199 SC CUS.
Assessment proceedings under Central Excise Act cannot continue against legal representatives/estate of sole proprietor after he is dead in absence of any provision in Central Excise Act - Shabina Abraham Vs. Collector of Central Excise - 2015 322 E.L.T. 372 S.C.
Modvat can be used to pay excise duty during period when facility for payment of duty fortnightly has been suspended under Rule 173G of Central Excise Rules,1944 - Jayaswal Neco Ltd Vs. CCE - 2015 TIOL 176 SC CX.
Transfer of advance license by buyer in favour of supplier constitutes additional consideration and monetary value of same is to be considered for purpose of valuation - CCE Vs. Indorama Synthetics India Ltd - 2015 TIOL 190 SC CX.
Nizral Shampoo is classifiable under CSH 3003.10 as ‘Pharmaceutical Product’ and not under CSH 33 as ‘Preparations for use on the hair’ - CCE Vs. Sarvotham Care Ltd - 2015 TIOL 175 SC CX.