CESTAT Rulings


Aluminium Formwork not moulds; Allows Assessee’s classification claim, exempts duty 

CESTAT Hyderabad allows appeal filed by the Assessee , holding that imported Aluminium Formwork Materials (AFM) used in civil construction are rightly classifiable under CTH 7610 9090 as aluminium str...View More

Dismissing Aditya-Birla’s appeal, directs inclusion of know-how license fees in assessable-value of imported machinery 

CESTAT Ahmedabad dismisses the appeal filed by Aditya Birla Nuvo Ltd (Assessee). challenging the inclusion of know-how license fees in the assessable value of capital goods imported under the EPCG sch...View More

Third Member rules on primacy of Section-36B certification on evidentiary value of digital evidence 

CESTAT Allahabad by a Majority Order, allows 8 appeals of assessee relating to alleged clandestine removal of MS Bars and rules on legality/admissibility of computer print outs as evidence in proceedi...View More

Construing orthopaedic and medical implants as assistive aids and rehabilitation-aids, grants exemption 

CESTAT Mumbai extends customs duty benefit to orthopaedic and medical implants (goods) used in knee, hip replacement surgeries on finding that same are used as implants or as external assistive device...View More

Grants exemption on imported optical fibre cable rejecting Revenue’s ambiguous re-classification without cogent material 

CESTAT Chennai allows appeal filed by Kalpataru Power Transmission Ltd. (Assessee), setting aside denial of customs exemption under Notification No. 24/2005-Cus. on Optical Power Ground Wire (OPGW) Fi...View More

Collection of delay charges by PSU does not tantamount to ‘act of toleration’; Drops demand 

CESTAT Kolkata allows appeal filed by M/s Brahmaputra Cracker and Polymer Ltd. (Assessee), a Central Public Sector Enterprise, setting aside service tax demand of ₹7.9 Crores (approx.) along with in...View More

Remands matter as appeal dismissed without examining merits despite settled issue 

CESTAT Mumbai sets aside Commissioner (A) rejection of appeal filed by Here Solutions seeking to contest recovery of CENVAT credit refunded, noting that procedural lapse in appeal rejection; Opines th...View More

Allows refund of CVD & SAD paid in post-GST regime, but pertaining to pre-2017 period 

CESTAT Mumbai allows CENVAT credit cash refund of Countervailing duty (CVD) & Special Additional Duty (SAD) u/s 142 of the CGST Act, 2017 to Reiter India (a leading supplier of systems for manufac...View More

Quashes absolute confiscation of gold noting valid purchase documents, VAT returns 

CESTAT Kolkata quashes absolute confiscation of gold on finding that VAT invoices, VAT Returns, Stock Register have been filed regarding procurement and sale of gold in question by licit means; Furthe...View More

Sets aside SAD refund rejection on limitation ground, follows Ambey Sales ruling

CESTAT Mumbai  sets aside order passed by Assistant Commissioner rejecting SAD refund on the sole ground of limitation; Follows CESTAT Larger Bench ruling in Ambey Sales which held that the 1 yea...View More