CESTAT Rulings

Quashes demand based solely on Books & ST-3 returns mismatch; Classifies Hybreed Seed as 'agriculture produce' 

CESTAT Hyderabad sets aside the service tax demand on an Assessee engaged in the cultivation, processing and sale of hybrid seeds, holding that the demand was founded solely on the discrepancy between...View More

Procleix Ultrio Plus Assay Kits & Procleix Ultrio Elite Assay Kits exempt 

CESTAT Delhi holds that Procleix Ultrio Plus Assay Kits and Procleix Ultrio Elite Assay Kits (imported test kits) are eligible for exemption from Basic Customs Duty (BCD) under Serial No. 167(A) of th...View More

Draping tubes not “welded stainless steel pipes”; Classifiable under 8302 4900 

CESTAT Mumbai holds that draping tubes (window curtain parts/accessories) are not “welded stainless steel pipes of circular cross-sections and square or rectangular cross-sections”; Rules ...View More

Refund of Extra-duty-deposit cannot be withheld pending finalisation of provisional assessments on ancillary issues 

CESTAT Mumbai dismisses Revenue’s appeal and upholds grant of interest on delayed refund of Rs.21.17 crore paid as 1% Extra Duty Deposit (EDD) by JSW Steel Limited (Assessee) during provisional ...View More

‘Base metal’ used in kitchen such as Soho unit Basket, Bottle/ Plate Rack etc not unit furniture parts 

CESTAT Delhi rules that items of ‘base metal’ used in kitchen such as Soho unit Basket, Tandom Box (Slimo Elite Drawer System), Bottle Rack, Plate Rack with drip Tray, Corena White S-Carou...View More

Pre-agreement evidence cannot recharacterise later consignment sales as inter-State sales; Quashes STAT order 

CESTAT Delhi sets aside the Tamil Nadu Sales Tax Appellate Tribunal's (STAT) order that treated the Assessee's consignment transfer of paper products to agents/ consignees in other states, as inter-St...View More

Classifies activity trackers (fitness bands) as communication apparatus under CTI 8517 6290 

CESTAT Mumbai rules that the activity trackers (fitness bands) are classifiable as communication apparatus under CTI 8517 6290, instead of CTI 9029 1090 as measuring/counting instruments; Holds that, ...View More

Quashes Customs Broker licence revocation over vague SCN 

CESTAT Delhi sets aside the order revoking Customs Broker licence, forfeiting security deposit and imposing penalty, holding that the show cause notice issued under the Customs Brokers Licensing Regul...View More

Penalty on co-noticee unsustainable absent evidence of involvement in under-valuation 

CESTAT Delhi sets aside penalty imposed under Section 112(a) of the Customs Act on Assessee in alleged undervaluation of imported O’General air-conditioners, noting that (i) Penalties imposed on...View More

Restores adjudicating authority’s order exonerating NRI-Assessee from luxury watch smuggling allegations absent evidences 

CESTAT Delhi sets aside appellate remand order against alleged mastermind in luxury watch smuggling case and restores adjudicating authority’s exoneration after noting absence of corroborative e...View More