CESTAT Rulings
CESTAT New Delhi quashes show cause notice issued by the Principal Additional Director General, DRI u/s 28 of Customs Act as the said officer is not the ‘proper officer’, follows SC ruling
...View More CESTAT Allahabad classifies ‘branded chewing tobacco’ under heading 24039910 w.e.f. June 01, 2015 citing absence of any odiferous substance, holds that, it cannot be similar to ‘jard
...View More CESTAT Ahmedabad sets-aside duty confirmation along with penalty and redemption fine on supplier who purchased coal on High Sea Basis claiming NIL Basic Customs Duty (BCD) under Exemption Notification
...View More CESTAT, Mumbai holds that that clearance of goods against debit of ‘scrip’ issued to recipients under ‘served from India scheme (SFIS)’ of Foreign Trade Policy is legalized onl
...View More CESTAT Delhi allows refund with interest in terms of Section 11BB of Central Excise Act, 1944 on export of consultancy services provided in India for and on behalf of foreign entity (service recipient
...View More CESTAT Bangalore sets-aside demand on account of interest irrespective of their nomenclature i.e., incidental charges/risk interest/interest on gold loan, holds “as long as the consideration rec
...View More CESTAT Chennai holds that "as long as the goods are not sold by the customers of the appellant in the brand name which they are manufactured, the same cannot be held bearing brand name making them dut
...View More CESTAT Ahmedabad quashes clubbing of clearances of existing manufacturer/co-entity with assessee in appeal, sets-aside duty demand, interest and penalties on being convinced of independent existence o
...View More CESTAT Delhi sets-aside rejection of refund claim by Revenue treating amount paid by assessee as tax amount on premise that invoices issued by them are inclusive of service-tax; Observes that services
...View More CESTAT Kolkata affirms valuation of goods supplied to other Oil Management Companies (OMCs) at transaction value [i.e. the Import Parity Price (IPP)], holds that merely entering into a mutually benefi
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