CESTAT Rulings


Residual reclassification of titanium tubes unsustainable; Sets aside duty demand against L&T 

CESTAT Mumbai, while setting aside the duty demand against Larsen & Toubro Ltd (L&T), holds that the residual reclassification of imports of “welded titanium tubes (SB338) grade II&rdquo...View More

"Engineering Design & Drawings" imported for manufacturing of WTGs not taxable as ‘design services’ 

CESTAT Mumbai rules that the import of “Engineering Design & Drawings” for the manufacturing of Wind Turbine Generators (WTGs) is not categorized as a taxable service under the head &l...View More

ICICI Bank not liable to pay service tax on foreign bank charges under RCM 

CESTAT Mumbai holds that the ICICI Bank (Assessee) is not liable to pay service tax on ‘bank charges’ deducted/charged by foreign banks or foreign banks through correspondent/intermediary ...View More

Film-direction/cinematography courses qualify as exempt vocational training before 2012 

CESTAT Chennai sets aside service tax demands raised under “Commercial Training or Coaching Service” on film direction, cinematography, editing and sound design courses, holding that vocat...View More

Sets aside reclassification of imported e-scooter parts in completely-knocked-down condition as ‘complete’ parts attracting higher-duty 

CESTAT, Chennai allows appeals filed by the Assessee, its officials and CHA against reclassification of imported electric scooter parts as complete e-scooters/e-bikes in Completely knocked down (CKD) ...View More

Remands IBM’s VoIP-phones classification matter; Denies exemption on network cards/Telepresence machines 

CESTAT Bangalore partly upholds reclassification of various telecommunication products imported by IBM India Pvt. Ltd (Assessee) by holding that VoIP phones having capabilities of video communication,...View More

Sustains ITC’s classification of aerosol generator as ‘other-apparatus’; Quashes differential-duty 

CESTAT Bangalore allows ITC Ltd.’s appeal and held that the imported “Monodisperse Aerosol Generator” used for research and development activities formed an integral component of a l...View More

Confirms ‘MIKO-3’ model as Automatic Data Processing Machine; Rejects Revenue’s classification as ‘toy’ 

CESTAT Chennai, while allowing Assessee’s appeal, confirms that ‘MIKO-3’ model manufactured by M/s. RN Chidakashi Technologies Pvt. Ltd. (Assessee) is classifiable under CTH 84714190...View More

Absent notice issued to power-of-attorney u/s-147(3), recovery unsusitanable 

Relying on Trivandrum Rubber Works Ltd, CESTAT Chennai holds that in the absence of a specific notice under Section 147(3) r/w Section 28 of the Customs Act, 1962 fastening liability on the power of a...View More

Denies exemption benefits for import of Lauric acid by re-classification; Imposes demand 

CESTAT Chennai, while upholding the Revenue’s order, rules that the import of Lauric Acid is classifiable under CTH 29159090 and hence, not exempt in terms of Notification No.12/2012; Tribunal f...View More