CESTAT Rulings


Department cannot re-determine value of goods already enhanced during import & attained finality 

CESTAT, Chandigarh while holding that Department has seriously erred in re-determining the value of the second hand machines imported by the Assessee, the value of which is already enhanced at the tim...View More

Ajinomoto’s ‘Ajitide’ classifiable as ‘food flavouring material’; Denies exemption

CESTAT Chennai rules on classification of "Ajitide" imported by assessee by deliberating on which ‘Umami’ related substances (fundamental taste sensation) i.e. glutamate, inosinate, and gu...View More

Absent knowledge of foreign supplier's mistake quashes demand, confiscation, redemption-fine vis-à-vis importer 

CESTAT Ahmedabad sets aside order imposing demand of customs duty on import of Electric Control Round Steel Pipe Polishing Machine as also quashes penalty, confiscation of goods and redemption fine; A...View More

Management of ‘Emergency Response Services’ for State Government exempt 

CESTAT Hyderabad sets aside demand on assessee (an Emergency Management Research Institute), managing and operating a fleet of ambulance for Andhra Pradesh government rendering comprehensive ‘Em...View More

Service recipient cannot challenge classification adopted by supplier to claim refund 

CESTAT, Kolkata holds that “the service recipient…is not allowed to question the classification adopted by the service provider” in order to claim that service tax collected by the ...View More

Rejects revenue’s classification of ‘quicklime’ to drop differential duty demand 

CESTAT Mumbai sets aside the demand of differential duty on the import of ‘quicklime’, holding that “imported goods ‘quicklime’ would be appropriately classifiable under ...View More

Sets-aside demand citing no justification in re-classification of Wrigley’s ‘Sweet Pearl’ as ‘flavouring material’ 

CESTAT Chennai upholds assessee’s classification of ‘Sweet Pearl P200’ Maltitol Powder, a sugar substitute used in a variety of food under CTH 2905 as opposed to Revenue’s recl...View More

'Blend of Critical Processed Materials' supplied for free-distribution under Govt. approved scheme exempt

CESTAT Chennai holds that manufacturer of ‘Blend of Critical Processed Materials’ (BCPM) for supply to Women Industrial Co-op Societies (WCS) for facilitating manufacture of ‘Complem...View More

Advertisement/Publicity expenses by dealers on own accord not includible in Suzuki's assessable-value

CESTAT, Chandigarh rules that that the advertisement/publicity expenses incurred by the dealers of Suzuki Motorcycle India Pvt. Ltd. (Suzuki/Assessee) on their own accord, is not to be included in the...View More

No bar in SEZ’s credit utilization for discharging non-SEZ tax liabilities under centralized registration 

CESTAT Allahabad allows assessee’s appeal, determines that, there is no fault when CENVAT credit related to SEZ unit is utilized by non-SEZ unit covered under a centralized registration; Referri...View More