CESTAT Rulings

Quashes Rs.22 cr demand on Triumph Motorcycles; Excludes management and Ad expenses from import value 

CESTAT Delhi sets aside a demand of Rs. 21.85 crore with interest and penalty against Triumph Motorcycles (India) Pvt. Ltd., rejecting the allegation of undervaluation of imported motorcycles and part...View More

Relying on settled law, rejects ‘circular-trading’ charge against Adani-Enterprises; Validates gold/silver imports 

CESTAT Ahmedabad dismisses Revenue’s appeals against Adani Enterprises Ltd. (Assessee), upholding adjudicating authority’s order dropping proceedings alleging fraudulent procurement of DFC...View More

Finds SAIL’s Inter-unit Valuation Revenue-Neutral; Sets Aside demand for under-valuation of goods 

CESTAT Kolkata sets aside the Commissioner’s order confirming excise duty demand of Rs 11.79 crore (approx.), interest, and equal penalty against M/s Steel Authority of India Limited (Assessee) ...View More

Quashes Reclassification of ‘Brown-Basmati-Rice’ as Non-Basmati based on FSSAI-Norms; Export Standards in FTP prevails 

CESTAT Chandigarh sets aside the Commissioner’s order reclassifying exported consignments of “Brown Basmati Rice” as non-basmati rice and imposing duty, redemption fine, and penaltie...View More

Quashes Rs. 128 cr demand on Coal India for Dumpers import; Excludes post-import expenses from value 

CESTAT Mumbai quashes Rs. 128 crores (approx) differential duty demand on Coal India (Assessee) for its import of ‘Caterpillar 190T Rear Dumper Model 789D’ in Completely Knocked Down (CKD)...View More

Quashes demand on Ericsson India, excludes Technical know-how royalty from transaction-value absent sale pre-condition 

CESTAT Delhi sets aside customs duty demand, interest and penalty on Ericsson India, ruling that royalty paid to its parent company (Telefonaktiebolaget LM Ericsson, Sweden) for technical know-how in ...View More

Service tax not leviable on technical inspection and business exhibition services performed outside India 

CESTAT Chennai holds that service tax cannot be levied on services provided and consumed outside India while allowing appeals against demands raised under reverse charge for “Technical Inspectio...View More

Pre-deposit refund must be paid in cash u/s 142 of CGST Act; Quashes order 

CESTAT Delhi allows appeal of Assessee engaged in manufacture of shock absorbers, directing refund in cash of around Rs.6.60 lakhs paid through CENVAT as pre-deposit during litigation; Notes that thou...View More

Sets aside re-classification of ‘CISCO Internet-Protocol Phones’; Emphasises burden on Revenue for re-classification

CESTAT Mumbai allows appeals of various entities belonging to Reliance against orders upholding re-classification of imported “CISCO IP Phones”; Adjudicating Authority had rejected assesse...View More

Upholds Appellate’s Authority’s order on classification of ‘Heat-wave-frying-System’; Harps on specific-entry

CESTAT Chennai dismisses Revenue’s appeal against classification of  imported “Namkeen System/Heat Wave Frying System” in favour of M/s Adyar Ananda Bhavan Sweets & Snacks (...View More