CESTAT Rulings
CESTAT Larger Bench (LB) rules 2-1 on valuation of LPG cleared in bulk from assessee’s refinery to Oil Marketing Companies (OMCs), holds that post July 2000, excise duty to be discharged on tran
...View More CESTAT allows assessee’s appeal, designs and drawings imported in CD form classifiable under sub-heading 85238020, Supplementary Note (SN) to CH 8523 applicable as imported goods classifiable as
...View More CESTAT finds no merit in assessee’s appeal, upholds service tax liability on yoga and aerobics classes conducted by a charitable institution; Relies on coordinate bench decision in Osha Internat
...View More CESTAT partially allows assessee’s appeal, quashes adjudication orders confirming differential duty demand on Powder Hair Dye (PHD) sachets packed in mono packs / cartons, u/s 4 of Central Excis
...View More CESTAT dismisses assessee’s appeal, refuses to give retrospective effect to amendment extending SSI exemption benefit to parts falling under CH 93.06 or 93.07 (arms & ammunitions) of Central
...View More CESTAT rules in favour of assessee, salted potato chips sold in retail packs, classifiable under Chapter Heading (CH) 2005 20 00 as “potatoes prepared or preserved otherwise than by vinegar or a
...View More CESTAT denies concessional duty benefit to EOU (assessee) towards clearance of manufactured goods to EPCG license-holders, under Notification Nos. 44/2002-Cus & 55/2003-Cus; Upholds Revenue’
...View More CESTAT confirms levy of National Calamity Contingent Duty (NCCD) on motor vehicles manufactured & cleared after March 1, 2003; Rejects assessee’s stand that vehicles were ‘almost manuf
...View More CESTAT allows assessee’s appeal, transaction / invoice value cannot be rejected basis 'quotation' which gives domestic retail sale price; A mere quotation is vastly different from commercial inv
...View More Mumbai CESTAT rules in favour of manufacturer-assessees on the issue of inclusion of difference between deferred sales tax liability and sales tax paid under Deferral Scheme of Maharashtra Packaged Sc
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