CESTAT Rulings

Upholds demand drop on SpiceJet's excess baggage charges; Allows CENVAT Credit 

CESTAT Delhi upholds Commissioner’s order to drop the entire service tax demand on SpiceJet (Assessee) in respect of excess baggage charges recovered from the passengers and allow CENVAT credit;...View More

Basis SC’s judgment and settled precedents, exonerates Adani-Enteprrises from circular trading and misdeclaration 

CESTAT Ahmedabad, in a batch of 30 connected appeals filed by the Commissioner of Customs, Ahmedabad, upheld the Commissioner’s orders dropping proceedings against M/s Adani Enterprises Ltd. (As...View More

Machine for coating PET bottles classifiable under CTI 8422 30 00; Quashes re-classification 

CESTAT Mumbai classifies ‘Innopet Plasmax System 20Q’ a specialized industrial machine used for internal coating of PET bottles to enhance their barrier properties under CTI 8422 30 00 and...View More

Aluminium Formwork not moulds; Allows Assessee’s classification claim, exempts duty 

CESTAT Hyderabad allows appeal filed by the Assessee , holding that imported Aluminium Formwork Materials (AFM) used in civil construction are rightly classifiable under CTH 7610 9090 as aluminium str...View More

Dismissing Aditya-Birla’s appeal, directs inclusion of know-how license fees in assessable-value of imported machinery 

CESTAT Ahmedabad dismisses the appeal filed by Aditya Birla Nuvo Ltd (Assessee). challenging the inclusion of know-how license fees in the assessable value of capital goods imported under the EPCG sch...View More

Third Member rules on primacy of Section-36B certification on evidentiary value of digital evidence 

CESTAT Allahabad by a Majority Order, allows 8 appeals of assessee relating to alleged clandestine removal of MS Bars and rules on legality/admissibility of computer print outs as evidence in proceedi...View More

Construing orthopaedic and medical implants as assistive aids and rehabilitation-aids, grants exemption 

CESTAT Mumbai extends customs duty benefit to orthopaedic and medical implants (goods) used in knee, hip replacement surgeries on finding that same are used as implants or as external assistive device...View More

Grants exemption on imported optical fibre cable rejecting Revenue’s ambiguous re-classification without cogent material 

CESTAT Chennai allows appeal filed by Kalpataru Power Transmission Ltd. (Assessee), setting aside denial of customs exemption under Notification No. 24/2005-Cus. on Optical Power Ground Wire (OPGW) Fi...View More

Collection of delay charges by PSU does not tantamount to ‘act of toleration’; Drops demand 

CESTAT Kolkata allows appeal filed by M/s Brahmaputra Cracker and Polymer Ltd. (Assessee), a Central Public Sector Enterprise, setting aside service tax demand of ₹7.9 Crores (approx.) along with in...View More

Remands matter as appeal dismissed without examining merits despite settled issue 

CESTAT Mumbai sets aside Commissioner (A) rejection of appeal filed by Here Solutions seeking to contest recovery of CENVAT credit refunded, noting that procedural lapse in appeal rejection; Opines th...View More