CESTAT Rulings

CESTAT: Pressure relief valves are safety/relief valves, not diesel engine parts

CESTAT Delhi rules that Pressure Relief Valves are classifiable under CTI 8481 40 00 as ‘Safety or Relief Valves’; Rejects Revenue’s classification under CTI 8409 99 41 as ‘oth...View More

Actuator assembly & tube connector not considered as ‘part of clutch’; Classified as ‘accessories’ 

CESTAT Chennai rules that Actuator Assembly and Tube Connector cannot be considered as ‘part of clutch’ and can be considered as “accessories to the Clutch Assembly System”; Ob...View More

Concessional rate for Nitrous-Oxide as “Anaesthetics” cannot be denied based on end-use; Sustains exemption 

CESTAT Chennai holds that Nitrous Oxide I.P. cleared to traders by the Manufacturer is eligible for the concessional rate under Sl. No. 17 of Notification No. 2/2011-CE, which covers “Anaestheti...View More

Converting laminated/metallised sheets into packaging material amounts to ‘manufacture’ 

In a batch of appeals, CESTAT Chandigarh rules that converting laminated/metallised sheets into packaging material, amounts to manufacture u/s 2(f) of Central Excise Act, 1944; Finding no applicabilit...View More

Marketing assigned music rights by Zee not a service to Film Producers; Quashes Service Tax demand 

CESTAT Mumbai, in an appeal by Zee Entertainment Enterprises Ltd. (Assessee) holds that marketing and promotion expenses incurred for commercially exploiting music rights assigned by Film Producing Co...View More

Upholds additional-customs-duty levy equivalent to rubber cess on imported natural rubber, dismisses MRF’s appeal

CESTAT Chennai upholds the levy of Additional Duty of Customs u/s 3(1) of Customs Tariff Act, 1975 equivalent to Rubber Cess u/s 12 of the Rubber Act, 1947 on MRF Limited (Assessee); Remarks that, &ld...View More

Fly ash transport not GTA service without consignment note; Quashes tax demand 

CESTAT Kolkata sets aside the service tax demand raised on transportation of fly ash generated during generation of steam in power plant using coal, holding that mere engagement of trucks for shifting...View More

Complete blood glucose monitoring system classifiable under CTH-9027 8090; Allows Johnson and Johnson’s appeal 

CESTAT Mumbai, while allowing the appeal filed by Johnson and Johnson Pvt. Ltd. (Assessee), rules that “complete blood glucose monitoring system” is classifiable under CTH 9027 8090; Holds...View More

Sets aside Rs. 45 cr excise-duty demand on animal/vegetable fertilizer & cultures of micro-organisms 

CESTAT Mumbai sets aside the demand of central excise duty of approx. Rs. 45 crores under the Central Excise Act, 1944 along with interest thereon u/s 11B on animal/vegetable fertilizer and cultures o...View More

Aluminium formwork structure classifiable under CTH 7610; Upholds exemption 

CESTAT Kolkata rules that Aluminium Formwork Structure with Accessories is classifiable under tariff entry 7610 90 10 of the First Schedule to the Customs Tariff Act, 1975 and exempted; Holds that the...View More