CESTAT Rulings
CESTAT grants stay, vessel even though modified to function as a 'casino', prima-facie a ‘passenger ship’ classifiable under Customs Tariff Heading (CTH) 8901; Rejects Revenue contention t
...View More CESTAT rejects Revenue’s attempt to classify VGA card box / TV tuner as “reception apparatus for Television” under Customs Tariff Heading (CTH) 8528 7100, sets aside customs duty dem
...View More Compensation received from ONGC towards grant of permission to lay oil pipelines below land / seabed within Port limits not taxable under “Port Services” u/s 65(82) of Finance Act; Rejects
...View More CESTAT refers to Third Member taxability of excess baggage charges collected by Airline operators from passengers at the time of aircraft boarding; Member (Judicial) holds that main service provided b
...View More CESTAT allows duty-free import of Acid Oil under advance license granted to manufacturer in terms of Notification No. 93/2004-Cus, and finds no mis-declaration when characteristics of imported good ma
...View More ‘Club membership’ and ‘Club privileges’ charges collected from subscribers towards membership scheme of Reliance Industries as marketing agent, not includible in value of te
...View More CESTAT dismisses Revenue appeal, can’t invoke Rule 11 of CENVAT Credit Rules (CCR) to prohibit utilisation of CENVAT credit available on date of exemption of some final products, towards duty pa
...View More CESTAT rejects MRP valuation u/s 4A of Central Excise Act on biscuits supplied to Municipal Corporation of Delhi for free distribution under National Programme of Nutritional Support of Primary Educat
...View More CESTAT grants respite to cigarette manufacturer, ‘tobacco refuse’ generated during manufacturing process not “final product”, hence exemption benefit of Notification No. 52/200
...View More Fees remitted to foreign broadcaster towards distribution of SET MAX channel in India not includible in assessable value of imported digi-beta tapes / video tapes under Rule 10(1)(c) of Customs Valuat
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