CESTAT Rulings

Rejects Revenue’s classification of sports supplement ingredient as food preparation; Sets-aside differential demand 

CESTAT Chennai upholds classification of Levocarnitine and Levocarnitine L-Tartrate (LCLT) under CTH 29239000 as “Quarternary Ammonium Salt/Compound-an organic compound”; Tribunal rejects ...View More

Imported machines for “Areca Nut Plant” producing Pan Masala exempt from CVD 

CESTAT Delhi holds that the machines imported for Areca Nut Plant for production of Pan Masala attracts 0% Counter Vailing Duty (CVD) as the same falls under CTH No. 84371000; Tribunal observes &ldquo...View More

Classifies Clinical trials & test provided by foreign-companies to Biocon as Testing-and-analysis-services prior to 2011 

CESTAT Bangalore holds that clinical trials and test provided by the foreign companies and used by Biocon Limited (Assessee) are classifiable under the category of ‘Technical Testing and Analysi...View More

Customs officers cannot re-determine FOB value of exported goods; Allows Assessee’s appeal 

CESTAT New Delhi reiterates that the FOB value of exported goods cannot be changed by the customs officers; Allows an appeal filed by the Assessee against the order of Commissioner of Customs (Appeals...View More

No double duty on scrap and again on raw material used to generate same scrap 

CESTAT Bangalore sets aside imposition of penalty on alleged excess consumption of raw materials resulting in clearance of scrap in excess of SION norms; Holds that “Once, the duty has been dema...View More

Import licence conditions cannot defeat duty-free exemption benefits; Quashes order 

CESTAT Delhi sets aside the order confirming customs duty, penalty, and redemption fine on import of gold dore bars on the ground of alleged breach of import licence conditions issued by the DGFT; Hol...View More

Upholds declared value of gold imported on ‘consignment sale basis’ ; Rejects Transaction Value Method 

CESTAT Chennai sets aside differential duty demand on Kotak Mahindra Bank (a nominated agency for buying and selling of gold bars) on import of gold bars from foreign suppliers on consignment sale bas...View More

Router Components Not Standalone Communication Devices; Classifiable under HSN 8517 70 90 as “Parts” 

CESTAT Delhi in case of Bharti Airtel rules that components of router, such as Moduler Port concentrator, Module Interface card, Fixed Configuration MPC and Switch Fabric or Switch Control Board, are ...View More

Indian organizer arranging speakers for events through overseas agents, taxable for ‘EMS’ on RCM-basis 

CESTAT Delhi, for the periods of 2006-07 to 2009-10 and 2011-2012, holds that services rendered by overseas agents in arranging eminent speakers for an Event (Annul Summit) organized by the Assessee, ...View More

Handheld Barcode Scanners not classifiable as ‘smartphone’ for cellular ancillary function; Exempt under CTH 84716050 

CESTAT Delhi holds that ‘Newland NLS Handheld Barcode Scanners’ used for scanning barcodes (1D/2D) and processing data in order to increase the efficiency of functions in supply chain mana...View More