CESTAT Rulings


Casino vessel is classifiable as “pleasure vessel” under CTH 8903, not “passenger ship” 

CESTAT Bangalore holds that “Casino Vessel” is classifiable as “pleasure vessel” under Customs Tariff Heading (CTH) 8903 and not “passenger ship/vessel” under CTH 8...View More

I-STAT Analyzer Immuno cartridges classifiable under CTH 9027; Sets aside confiscation order 

CESTAT Mumbai holds that cartridges for I-STAT Analyzer Immuno along with the accessories and cartridges are classifiable under Customs Tariff Head (CTH) 9027; Observes that, “The description of...View More

Manganese ore lumps are ‘concentrates’; Denies CVD exemption 

CESTAT Hyderabad affirms that ‘Manganese Ore’ lumps are classifiable as ‘Manganese Concentrates’ rather than ‘Manganese Ores’, and hence, no benefit of exemption fr...View More

Technical know-how supply not 'Consulting Engineering Services'; Sets-aside demand against Skoda 

CESTAT Mumbai holds that the services, relating to technical assistance and supply of technical know-how, rendered by Skoda Auto A.S., Czech Republic to Skoda Auto Volkswagen India Pvt. Ltd. (Assessee...View More

‘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