CESTAT Rulings
CESTAT upholds importer’s classification of vessel as “Cargo ship” dutiable @ Nil rate under CTH 8901 vis-à-vis Revenue classification under CTH 8904, dutiable @ 9.356% as &ld
...View More Royalty on “right to reproduce” imported plant varieties from related foreign supplier not liable to customs duty under Rule 10(1)(c) of Customs Valuation Rules; Rejects Revenue contention
...View More CESTAT allows exemption under Notification Nos. 67/95-CE & 3/2005-CE on molasses consumed captively by sugar mills for manufacture of rectified spirit and extra neutral alcohol (ENA), varieties of
...View More CESTAT allows input credit of Manpower Supply Services (MSS) availed towards sugarcane development activities / cane area survey; Object of such activities to ensure good quality sugarcane produce, he
...View More CESTAT upholds MRP valuation of Electric Fans, Grinders, Mixers supplied to Tamil Nadu Civil Supplies Corporation (TNCSC) for free distribution among families holding Rice Cards, under State Govt Sche
...View More CESTAT upholds Revenue classification of ‘Horn Controller’ as “part of Air Horn” under CETH 8512 of Central Excise Tariff Act, in lieu of CETH 8708 as “part of Motor Vehi
...View More CESTAT upholds transaction value on related party imports at 'Cost Plus’ method, taking in account raw material cost, manufacturing cost and profit margin of 25%; Commissioner (Appeals) rejectio
...View More Repair, maintenance and servicing of motor vehicles for Tata Motors Ltd, not taxable as “Technical Inspection & Certification” services; Replacing / rectifying some damaged / defective
...View More Shipping / barging charges towards transportation of imported goods from mother vessel not taxable under 'cargo handling services' u/s 65(23) r/w Sec 65(105)(zr) of Finance Act; Sec 14 of Cu
...View More No tax applicable on services received by overseas branches on which local (country) VAT / GST already paid; Rejects Revenue contention that such branch offices act only as facilitators and that servi
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