CESTAT Rulings

Past penalties cannot by themselves deny private bonded warehouse licence; rejection must conform Circular 26/2016 

CESTAT Mumbai sets aside Commissioner of Customs’ order rejecting Diamond exporter’s application for a licence to set up a private bonded warehouse for gems and jewellery u/s 58 of the Cus...View More

Windmill-parts transferred before assembly don’t breach concessional duty conditions if ultimately used for specified project 

CESTAT Chennai dismisses Revenue’s appeal against the order-in-original dropping differential duty demand of Rs.2.71 crore plus interest, confiscation and penalty in favour of Vestas Wind Techno...View More

TTMCs constructed for BMTC not taxable as works contract service; Upholds dropping of proceedings 

CESTAT Chennai holds that, construction of Traffic and Transit Management Centers (TTMCs) for Bangalore Metropolitan Transport Corporation, Bangalore (BMTC) is not taxable as works contract service an...View More

Facsimile machines with network capability classifiable under CTH 8443 3260; Exempt from BCD 

CESTAT Hyderabad rules that, Facsimile machines which are capable of connecting to ADP machine or network are classifiable under CTH 8443 3260 and hence, exempt from Basic Customs Duty (BCD); Holds th...View More

‘Processed Milk’ used in sugar-boiled confectionery is intermediate, not exempted final product; Quashes Rule-6 demand 

CESTAT Chennai allows Lotte India’s appeal and quashes the excise demand under Rule 6 of the CENVAT Credit Rules, 2004, holding that ‘Processed Milk’ used in the manufacture of sugar...View More

Interest on EMI loans routed through credit cards not taxable; Quashes demand on Citibank 

CESTAT Chennai allows Citibank’s (Assessee) appeal, setting aside the service tax demand of around Rs.249.35 crore, along with applicable interest and penalties, on interest earned from EMI-base...View More

Quicklime with less than 98% purity classifiable under CTI 2522 1000; Allows SAIL’s appeal 

CESTAT Kolkata rules that PCC Lime 0/20MM (Quicklime) with less than 98% purity is classifiable under Customs Tariff Item (CTI) No. 2522 1000, as claimed by Steel Authority of India Limited (SAIL)-Ass...View More

MAP & AT Sensors are measuring instruments, not automobile parts; Classifiable under CTH 9026 

CESTAT Chennai rules that “Manifold Absolute Pressure and Air Temperature Sensors (MAP & AT Sensor)” imported by Hyundai Motor India Limited (Assessee) is classifiable under CTH 9026 a...View More

Service tax not leviable on labelling fees charged by Bureau of Energy Efficiency 

CESTAT Delhi reaffirms that service tax is not leviable on fees charged by Bureau of Energy Efficiency (Assessee) under the Head “Standard and Labelling (Registration and Labelling Fees)” ...View More

Bluetooth earphones classifiable as audio devices under CTI 85183000, not data transmission machines 

CESTAT Delhi rules that Bluetooth Wireless Earphones/Headphones/Earbuds/Neckbands are classifiable as audio devices under CTI 8518 30 00; Denies classification of such goods under 8517 62 90 as data t...View More