CESTAT Rulings

“BENQ Interactive Flat Panel” exempt from BCD; Upholds classification as ADP Machines 

CESTAT Mumbai rules that import of “BENQ Interactive Flat Panel” by M/s BenQ India Private Limited, Thane (Assessee) is exempt from Basic Customs Duty (BCD); Upholding its classification a...View More

FOB value can’t be redetermined by any customs officer; Sets aside Revenue’s order 

CESTAT Delhi while setting aside the order passed by the Commissioner (Appeals), reaffirms that the FOB (Free on Board) value cannot be redetermined by any Customs Officer; Tribunal emphasizes “...View More

Confirms rejection of Burberry’s declared import value; Upholds confiscation & penalty 

CESTAT Delhi confirms rejection of declared import value by M/s Burberry International (Assessee) and upholds confiscation of goods along with demand and penalty; The issue in this case was whether or...View More

Bank of Baroda not liable for service tax on “foreign bank charges” under RCM 

CESTAT Mumbai holds that Bank of Baroda (Assessee) is not liable to pay service tax on “foreign bank charges” paid to foreign correspondent banks or foreign intermediary banks, under Rever...View More

18% IGST on imported LCD-Color-Monitors used in X-Ray systems; Binding Tribunal-ruling not ‘additional evidence’ 

CESTAT Mumbai sustains IGST tax rate of imported ‘LCD HB Colour Monitors’ used in medical equipment such as MRI/CT/X-ray systems at 18%, while rejecting Appellate-Authority’s decisio...View More

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