CESTAT Rulings
CESTAT holds that machines comprising of tanks for blending, culturing, storage and water sterilizer, as well as injection moulding machine & refrigeration unit are classifiable under respective C
...View More CESTAT quashes penalty imposed due to short fall in fulfilment of export obligation, states that capital goods/inputs have been used for intended purpose, finished goods have not been diverted and sho
...View More CESTAT grants refund of customs duties paid on parts imported for tablet PC manufacture under Notification No. 24/2005-Cus., even though duty exemption certificate obtained subsequent to clearance; Re
...View More CESTAT dismisses assessee’s appeal, upholds duty demand on account of non-fulfilment of export obligation (EO) where capital goods i.e. digital printing machine, imported duty free under EPCG sc
...View More CESTAT upholds levy of duty along with interest, where premises leased along with goods procured/imported duty-free, by a STP unit under 100% EOU scheme, to other STP unit on inter-unit transfer (IUT)
...View More CESTAT holds that for the purpose of determining assessable value of goods imported on High Sea Sale basis, actual High Sea Sales commission is to be included in CIF value of imported goods and inclus
...View More CESTAT allows assessee’s appeal, rejects denial of exemption to small-scale unit under various Notifications issued from time to time, where brand name affixed merely on ‘sale documents&rs
...View More No excise duty payable on process of garnetting / carding synthetic filament / fibre waste, as same does not amount to “manufacture”; Rejects Revenue’s reliance on Chapter Note 3 of
...View More Rent received by paint manufacturer from leasing of Computer Colour Display Machines to dealers not taxable as “Banking and other Financial Services” (BoFS) u/s 65(12) r/w Section 65(105)(
...View More CESTAT disallows benefit of exemption under Notification No. 214/86-CE to sub-assemblies manufactured on job-work, which are further used for exempted tractors; Rejects assessee’s contention tha
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