CESTAT Rulings


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

‘Mass Weight Gainer’, a protein concentrates for muscle building; Quashes demand on Bright Performance 

CESTAT Ahmedabad quashes demand and penalty on Bright Performance Nutrition for misclassifying ON’s ‘SERIOUS MASS HIGH PROTIEN WEIGHT GAIN POWDER’ on import; Holds that the correct c...View More

Rejecting transaction value solely on Chartered Engineer’s report without proving Rule 12 violation, baseless 

CESTAT Chennai rules that rejection of the importer’s declared transaction value by the Revenue and enhancing the same with the support of a Chartered Engineer’s report, without dischargin...View More

Citing non-excisable and exempt goods distinction, denies refund for reversed CENVAT credit 

CESTAT Chennai upholds the Commissioner (A)’s order denying refund of CENVAT credit reversed, which was availed for the manufacture of Undenatured Ethyl Alcohol; Concurring with co-ordinate Benc...View More

Without agreement or intent to breach, collecting liquidated damages not taxable as declared service 

CESTAT Delhi holds that in absence of agreement or intention to breach the terms of the agreement, where assessee agreed to be compensated from the breach of contract on part of the contractor for fai...View More

Upholds confiscation of pneumatic tyres imported without mandatory BIS certification; Confirms penalty 

CESTAT Delhi holds goods import of tyres by Assessee (engaged in import and trading on “Stock Lot Tyres” of various makes and sizes including “Off Road Tyres”)&n...View More