CESTAT Rulings
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
...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
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