CESTAT Rulings

‘Minute Maid Nimbu Fresh’ classifiable as fruit juice-based drink, not lemonade 

CESTAT Chennai sets aside excise demand on a contract packaging company (franchisee bottler) to Coca Cola company, holding that the product ‘Minute Maid Nimbu Fresh’ manufactured and clear...View More

Sets aside confiscation & penalty order against stainless-steel imports; Allows appeal 

CESTAT Mumbai sets aside the order passed by the Commissioner of Customs (Revenue), whereby on the back of import of 21 consignments of “end cut rejected CR strips in coil form of width less tha...View More

Royalty for technical know-how not taxable as IPR service; Quashes levy against Volvo India 

CESTAT Bangalore quahses demand of service tax u/s 65(55a) of the Finance Act, 1994 on royalty paid by Volvo Buses (India) to its parent unit, Volvo Bus Corporation, Sweden, under an agreement called ...View More

Quashes demand based solely on Books & ST-3 returns mismatch; Classifies Hybreed Seed as 'agriculture produce' 

CESTAT Hyderabad sets aside the service tax demand on an Assessee engaged in the cultivation, processing and sale of hybrid seeds, holding that the demand was founded solely on the discrepancy between...View More

Procleix Ultrio Plus Assay Kits & Procleix Ultrio Elite Assay Kits exempt 

CESTAT Delhi holds that Procleix Ultrio Plus Assay Kits and Procleix Ultrio Elite Assay Kits (imported test kits) are eligible for exemption from Basic Customs Duty (BCD) under Serial No. 167(A) of th...View More

Draping tubes not “welded stainless steel pipes”; Classifiable under 8302 4900 

CESTAT Mumbai holds that draping tubes (window curtain parts/accessories) are not “welded stainless steel pipes of circular cross-sections and square or rectangular cross-sections”; Rules ...View More

Refund of Extra-duty-deposit cannot be withheld pending finalisation of provisional assessments on ancillary issues 

CESTAT Mumbai dismisses Revenue’s appeal and upholds grant of interest on delayed refund of Rs.21.17 crore paid as 1% Extra Duty Deposit (EDD) by JSW Steel Limited (Assessee) during provisional ...View More

‘Base metal’ used in kitchen such as Soho unit Basket, Bottle/ Plate Rack etc not unit furniture parts 

CESTAT Delhi rules that items of ‘base metal’ used in kitchen such as Soho unit Basket, Tandom Box (Slimo Elite Drawer System), Bottle Rack, Plate Rack with drip Tray, Corena White S-Carou...View More

Pre-agreement evidence cannot recharacterise later consignment sales as inter-State sales; Quashes STAT order 

CESTAT Delhi sets aside the Tamil Nadu Sales Tax Appellate Tribunal's (STAT) order that treated the Assessee's consignment transfer of paper products to agents/ consignees in other states, as inter-St...View More

Classifies activity trackers (fitness bands) as communication apparatus under CTI 8517 6290 

CESTAT Mumbai rules that the activity trackers (fitness bands) are classifiable as communication apparatus under CTI 8517 6290, instead of CTI 9029 1090 as measuring/counting instruments; Holds that, ...View More