CESTAT Rulings
CESTAT Bangalore holds that metal containers used for packing of imported goods cannot be considered as goods under the Customs Act, 1962 even though they are reusable; Quashing the customs duty liabi
...View More CESTAT Delhi allows Yokohama's appeal against rejection of refund claim of Rs 7.62 lakhs (approx.) pertaining to service tax paid under Reverse Charge Mechanism (RCM) for FY 2016–17 (paid in Mar
...View More CESTAT Bangalore, while allowing Assessee’s appeal, rules that Aluminium Bushes Flanges, Aluminium Fitting, Bolts, and Grommet are classifiable under CTH 8803 9000 of the Customs Tariff; Finds t
...View More CESTAT Bangalore, while allowing appeal of Assessee (Amco Batteries Limited), rules that the declaration of retail sale price (RSP) cannot be benchmarked against the actual value of sale prior to sale
...View More CESTAT Bangalore, in a batch of four appeals, rules that the benefit of Notification No.12/2012-Cus. cannot be extended to ‘Coke Breeze’; Observes that, “We do not want to dwell much
...View More CESTAT Delhi, while allowing a batch of 6 appeals, holds that Revenue does not have any power to re-determine the FOB value of the export goods; Remarks, “We, accordingly, find that the Commissi
...View More CESTAT Kolkata, while setting aside the demand of Rs. 2.92 Crores (approx.) against M/s Reach Infocom Tech Pvt. Ltd. (Assessee), holds that Section 3(2) of the Customs Tariff Act, 1975 (CTA) read with
...View More CESTAT Delhi, sets aside the Revenue’s order imposing fine of Rs. 35 lakhs u/s 125 of the Customs Act, 1962; Tribunal holds “The imposition of fine under section 125 of the Customs Act and
...View More CESTAT Kolkata, in an appeal filed by Odisha Mining Corporation Limited (Assessee/OMC), rules that crushing and screening of iron ore lumps is not ‘manufacture’ and hence, exempt from exci
...View More CESTAT Kolkata allows Air India’s appeal, setting aside the Order-in-Original which confirmed service tax demand alongwith penalty on the provision of ‘tour packages’ which are promo
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