Jurisprudentiol – Thursday's cases

By Vijay Kumar

Legal Corner Icon — the image was hosted by the publisher and was not captured.Central Excise

Rebate – assessee advised to withdraw appeal with revision Authority, to grant rebate – Assistant Commissioner sanctions rebate and appeals against his own order. How can Assistant Commissioner challenge his own orders, wonders High Court – matter remanded to revision Authority – HC

THE department on one hand persuaded the petitioners to withdraw their revision applications assuring grant of rebate benefit and once those revision applications were withdrawn, the orders granting rebate are taken in review and the grant of rebate benefit has been withdrawn which is causing double jeopardy to the petitioners.

Income Tax

Conversion of DTA unit to STPI unit – eligible for deduction under Section 10A - ITAT

THE agitation by the revenue is that the assessee company was not entitled to deduction under section 10A as the CIT(A) failed to appreciate the fact that the assessee had commenced manufacture, production of software prior to its registration as STPI and the STPI authorities had granted approval on 18.3.2000 for setting up a new undertaking and not for the existing unit and therefore the company was not entitled to benefit of the deduction under section 10A of the Income Tax Act, 1961.

Customs

Cardiac Stents imported are eligible for exemption under Notification No 17/2001 Cus dated 1.3.2001 – CESTAT.

INDIA has reportedly emerged as the world capital for heart diseases. According to the World Health Organization (WHO), 60 percent of the world's cardiac patients will be Indian by 2010. Cardiac Stents which are mostly imported are widely used to treat heart patients. The respondents in the instant case also imported the Cardiac Stents claiming exemption under Notification 17/2001 Cus dated 1.3.2001 . But the exemption was denied to the appellants on the ground that the Cardiac Stents are not covered under the exemption as the same cannot be treated as accessories of Cardiac Catheters.

See our columns Tomorrow for the judgements