CESTAT Rulings
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 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 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 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 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 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 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 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 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 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
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