CESTAT Rulings
CESTAT Kolkata reiterates that the date of presentation of Bill of Entry is relevant for levy of anti-dumping duty and holds that, “…there being no anti-dumping duty leviable on the said
...View More CESTAT Chandigarh allows the appeal of Botteling partner of Coca Cola India, holding that ‘Minute maid Nimbu Fresh’ containing more than 5% of the fruit pulp is appropriately classifiable
...View More CESTAT Hyderabad holds that Northern Operating Systems judgment cannot be mechanically applied to all cases, and in the absence of a specific secondment agreement and where an employer–employee
...View More CESTAT Kolkata holds that machinery for rice mills is classifiable under Chapter 8437 of the Central Excise Tariff Act, 1985; Rules that no demand is sustainable on the date of CBEC circular (May 15,
...View More CESTAT Hyderabad affirms that leasing out medical equipment to hospitals would fall under the category of “Supply of Tangible Goods Services” (SOTG) u/s 65 (105)(zzzzj) of the Finance Act,
...View More CESTAT Chennai, in a matter concerning leasing of a building owned by actor Rajinikanth (Assessee) to Vasantha Bhavan Hotels India Pvt Ltd, holds that a building leased for use as a hotel along with f
...View More CESTAT Delhi holds that “Scented Sweet Supari” are only betel nuts in cut pieces which are excluded from Chapter Heading 2106, and the same are classifiable under Chapter Heading 0802; Obs
...View More CESTAT Kolkata holds that the market fee levied and collected by Bharat Coking Coal Limited (BCCL/Assessee), a 100% subsidiary of M/s. Coal India Ltd. (CIL), is a ‘fee’ and not ‘tax&
...View More 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
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