CESTAT Rulings

Classifies GE Vernova’s relays under CTI 85364900; Sets-aside demand, except for MICOM 

In a batch of customs appeals, CESTAT Delhi holds that the goods namely (a) Midos (MVAJ, MVAA, MVAX), (b) Relays for Tap Changer control and transformer monitoring, (c) K-range Relays (KAVR, KAVS), an...View More

Allows BEL IGST-exemption on imported software used in missile systems used in Naval ships; Rules out misrepresentation by PSU 

CESTAT Bangalore allows appeal filed by Bharat Electronics Limited (Assessee) and sets aside customs demand, confiscation and penalty proceedings relating to import of “Software EMI & EMC MI...View More

Aircraft's Integrated-drive/Starter generators classifiable as ‘electric motors’; Quashes Rs. 30cr demand on IndiGo 

CESTAT Delhi, in Interglobe Aviation favour, sets aside the Principal Commissioner order raising a demand of Rs. 30 crores on imports of integrated drive generator and starter generator, concurring wi...View More

Automatic foam-soap dispensers imported by Xiaomi-Technology classifiable as liquid-dispersing appliances, not toiletry sprays 

CESTAT Bangalore allows appeal filed by Xiaomi Technology India Private Limited and sets aside Commissioner (Appeals)’ order classifying imported “Automatic Soap Dispenser” under CTI...View More

Chartered-aircraft, club, hotel-service credits distributed by corporate office to branch offices, admissible post-2011 

CESTAT Delhi dismisses Revenue’s appeal and upholds dropping of CENVAT credit demand against Jindal Steel and Power Limited, holding that service tax credit distributed by the corporate office a...View More

Sets aside customs demand on alleged undervaluation and misclassification of Stainless Steel Coils 

CESTAT Ahmedabad quashes differential customs duty demand exceeding Rs. 3.62 Cr raised against importers of Cold Rolled Stainless Steel Coils on allegations of undervaluation, misclassification under ...View More

Denial of accumulated credit refund on employee/business-support services, absent challenge to availment of credit, unsustainable 

CESTAT Chennai allows appeals filed by Hexaware Technologies Ltd (Assessee) against rejection of refund claims under Rule 5 of the CENVAT Credit Rules pertaining to CENVAT credit availed on outdoor ca...View More

Sets aside demand on direct import of HMS scrap absent evidence justifying rejection of transaction value 

CESTAT Ahmedabad partly allows appeals filed by ASR Multimetals Pvt. Ltd. and connected co-noticees against confirmation of Rs. 40.66 lakh customs duty demand and penalties in alleged undervaluation o...View More

Reduces onerous bank guarantee conditions imposed for provisional release and re-export of seized LCD panels 

CESTAT Ahmedabad holds “The discretion vested in the Adjudicating Authority is required to be exercised judiciously, and imposition of onerous conditions without adequate justification cannot be...View More

Cenvat credit on concessional-rate CVD paid on imported coal admissible; Extended limitation non-invokable in interpretational dispute 

CESTAT Chennai allows appeal filed by The India Cements Ltd. against denial of CENVAT credit amounting to Rs.3.63 crores (approx.) availed on Countervailing Duty (CVD) paid at concessional rates of 1%...View More