Rulings library

Decisions and rulings published here have been reviewed for their relevance to manufacturers using or considering MOOWR.

• 
  Dalmia Cement (Bharat) Ltd. v. Commissioner of Customs (Port), Kolkata

  CESTAT KolkataFinal Order No. 75903/202617 July 2026
• 
  Deepak Fertilisers and Petrochemicals Corporation Ltd. v. Union of India

  High Court of Gujarat2025 (31) Centax 378 (Guj.)3 April 2025
• 
  ACME Heergarh Powertech Pvt. Ltd. v. Commissioner of Customs (Preventive)

  High Court of Delhi2025 (32) Centax 337 (Del.)14 May 2024
• 
  ACME Heergarh Powertech Pvt. Ltd. v. CBIC

  High Court of Delhi2024 (19) Centax 196 (Del.); 2025 (391) E.L.T. 198 (Del.)6 May 2024
• 
  In re Blue Star Climatech Ltd.

  Customs Authority for Advance Ruling, Mumbai2024 (18) Centax 536 (A.A.R. — Cus. — Mum.)1 May 2024
• 
  In re Sunwoda Electronic India Pvt. Ltd.

  Appellate Authority for Advance Ruling (GST), Tamil Nadu2024 (19) Centax 153 (A.A.R. — GST — T.N.)30 April 2024
• 
  Larsen and Toubro Ltd. v. Union of India

  High Court of Gujarat2023 (7) Centax 554 (Guj.)20 March 2019