CESTAT Rulings


Imported goods' value redetermination using NIDB data must match identical goods' parameters 

CESTAT Chennai modifies the order that re-determines the value of imported MACE GRADE III (goods) and raises duty demand for importing goods in quantities exceeding those declared in the Bill of Entry...View More

Classifies ‘Process Betel Nuts’ under Chapter 08; Reduces redemption fine 

CESTAT Allahabad classifies ‘Process Betel Nuts’ under Chapter 08, particularly, heading 0802 8030 in light of Chennai CESTAT decision in S.T. Enterprises, as affirmed by SC; Refers to tes...View More

'Delegation Fee' charged by Association from members for seminars not taxable as ‘Convention Services' 

CESTAT Delhi restores the original order passed by Addl Commissioner that dropped the service tax demand on the ‘Delegation Fee’ charged by All India Distillers Association (assessee) from...View More

'Delegation Fee' charged by Association from members for seminars not taxable as ‘Convention Services' 

CESTAT Delhi restores the original order passed by Addl Commissioner that dropped the service tax demand on the ‘Delegation Fee’ charged by All India Distillers Association (assessee) from...View More

Upholding levy on interest income earned in hire-purchase transaction after 2006, deletes demand for prior-period 

CESTAT, Mumbai disposes of appeal filed by the Revenue upholding the demand for period post- 2006 that is falling outside the ambit of extended period of time invoked in the SCN but deletes demand of ...View More

EPS-ECU not classifiable as ‘automatic regulating and controlling apparatus’ but as ‘steering wheels, parts’ 

CESTAT Delhi dismissing 127 appeals of assessee, rules that ‘electronic control units for electronic power steering’ (EPS-ECU), sub-assembly of EPS-ECU and parts of EPS-ECU is classifiable...View More

Directs 12% interest for unreasonable delay in closing assessments & refund of erroneously paid export-duty 

CESTAT Kolkata directs Revenue to grant interest on refund of excess duty paid by Vedanta Ltd. (earlier known as Sesa Goa Ltd./Sesa Sterlite Ltd.)on export of iron-ore between February to March 2008, ...View More

Telecommunication networking equipment classifiable as ’Parts’ not ‘Apparatus’ 

CESTAT Mumbai rules on classification of import of telecommunication networking equipment as ‘apparatus’ or ‘parts’ and on analysing scope of relevant entries, section, chapter...View More

Quashes ST demand on income earned by ‘Blu-O Centres’ for providing access to bowling alleys 

CESTAT Delhi holds that the income received by the assessee from bowling alley would be covered under section 66D(j) of the Finance Act and, therefore, would not be leviable to service tax; However, s...View More

Arms and ammunition imported by National Rifle Association for State, Club competitions exempt 

CESTAT Delhi allows the appeal of National Rifle Association of India (assessee) by reversing the denial of exemption benefit under Notification No. 146/94-Cus on import of arms and ammunition require...View More