CESTAT Rulings


Upholds refund rejection of excess CVD on import of mobile phones 

CESTAT Delhi upholds order rejecting refund claim with respect to excess CVD paid at the time of import of mobile phones in 2014 on the ground of admissibility, bar of unjust enrichment as well as &ls...View More

Appellate Tribunal's order under DST Act, not appealable before CESTAT; Dismisses appeal 

CESTAT Delhi refuses to entertain an appeal against the order of the Appellate Tribunal, Delhi Sales Tax Act, asserting that the same is not an order passed by the Appellate Tribunal under the CST Act...View More

Allows interest on delayed duty drawback from one month after LEO issuance date 

CESTAT Delhi holds that the relevant date for grant of interest on delayed payment of duty drawback is after the expiry of 1 month from the date of issue of ‘let export order’ at rate prov...View More

Service tax for pre-negative list period cannot be demanded without classifying service 

CESTAT Delhi holds that service tax cannot be demanded for the pre-negative list period without classifying the service; Quashing the demand on services of construction of road by assessee as a sub-co...View More

Search Lights, irrespective of light source, classifiable under CTH 9405; Upholds demand 

CESTAT Delhi upholds revenue’s re-classification of “Search Lights” under CTH 9405, affirming that assessee has misclassified the goods under CTH 8511090, thereby confirming the dema...View More

Rules on classification of sub-assembly for door handle, solely and principally designed for motor vehicles 

CESTAT Delhi rules in favour of Revenue on classification of sub-assembly for door handles, solely and principally designed for motor vehicles and having no other usage; Assessee is engaged in manufac...View More

Surcharge, Cess charges on SEZ unit refundable, ‘exclusion’ from ‘independent’ levies applies 

CESTAT Ahmedabad directs to refund amount with interest towards duties viz. Special Additional Excise Duty (SAED/Surcharge) and Additional Excise Duty (AED/Cess) paid by Special Economic Zon...View More

Allows appeal challenging MEIS-benefit denial/re-classification by customs despite DGFT's approval 

CESTAT dismisses order passed by Commissioner of Customs by which the classification of the goods (Lamda Cyhalothrin Technical) was rejected in respect of 54 shipping bills (SB)(including 53 past SBs)...View More

Mere drawing/layout of parts/components supplied by Maruti not be added in transaction value 

CESTAT Delhi citing the difference between mere design/drawings of the desired parts and components to be manufactured and detailed engineering drawing, quashes excise duty demand on assessee manufact...View More

Exonerating Assessee of mis-declaration under TUF-Scheme, sustains exemption on machinery imported under EPCG 

CESTAT Delhi allows Assessee’s appeal exempting machinery imported under Export Promotion of Capital Goods (EPCG) license, finding no restriction on claiming such exemption on the anvil of year ...View More