CESTAT Rulings
CESTAT Delhi sets aside absolute confiscation of foreign-currency equivalent to Rs 81.01 lakhs (approx.) and consequential penalties imposed under Sections 113(d) and 114 of the Customs Act, 1962, hol
...View More In a 157 page comprehensive ruling, CESTAT Ahmedabad rules in Revenue’s favour that charges/compensation (Idle cost compensation) paid by holding German company to its I
...View More CESTAT Mumbai rules that import of “BENQ Interactive Flat Panel” by M/s BenQ India Private Limited, Thane (Assessee) is exempt from Basic Customs Duty (BCD); Upholding its classification a
...View More CESTAT Delhi while setting aside the order passed by the Commissioner (Appeals), reaffirms that the FOB (Free on Board) value cannot be redetermined by any Customs Officer; Tribunal emphasizes “
...View More CESTAT Delhi confirms rejection of declared import value by M/s Burberry International (Assessee) and upholds confiscation of goods along with demand and penalty; The issue in this case was whether or
...View More CESTAT Mumbai holds that Bank of Baroda (Assessee) is not liable to pay service tax on “foreign bank charges” paid to foreign correspondent banks or foreign intermediary banks, under Rever
...View More CESTAT Mumbai sustains IGST tax rate of imported ‘LCD HB Colour Monitors’ used in medical equipment such as MRI/CT/X-ray systems at 18%, while rejecting Appellate-Authority’s decisio
...View More CESTAT Chennai upholds classification of Levocarnitine and Levocarnitine L-Tartrate (LCLT) under CTH 29239000 as “Quarternary Ammonium Salt/Compound-an organic compound”; Tribunal rejects
...View More CESTAT Delhi holds that the machines imported for Areca Nut Plant for production of Pan Masala attracts 0% Counter Vailing Duty (CVD) as the same falls under CTH No. 84371000; Tribunal observes &ldquo
...View More CESTAT Bangalore holds that clinical trials and test provided by the foreign companies and used by Biocon Limited (Assessee) are classifiable under the category of ‘Technical Testing and Analysi
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