Explore the CESTAT Chennai order against the Commissioner of Customs, rejecting the declared value of imported goods solely based on NIDB data. Learn why the decision was overturned.
CESTAT Ahmedabad rules in favor of General Motors, allowing CENVAT credit on various services. The decision clarifies eligibility under CENVAT Credit Rules.
Explore CESTAT Kolkata ruling on Service Tax for map-making sub-contract work by C. E. Testing Company Pvt. Ltd. Learn about detailed analysis and conclusions of case.
Explore legal battle of Prinik Steels (P) Ltd. vs. Commissioner of Central Excise in Kolkata. Disputing a Rs.9.27M duty demand based on private records, the article delves into intricate details of case.
CESTAT Delhi held that G-Watch i.e. Smart Watch is classifiable under 8157 6290 and not under CTH 9102 1900. Accordingly, benefit of entry serial no. 955 of notification no. 15/2009-Cus. dated 31.12.2009 doesn’t apply.
CESTAT Kolkata held that denial of benefit of project import regulations and the concessional rate of duty despite clearly taking note of factual position is certainly an error of judgement.
CESTAT Delhi held that the most appropriate classification of canned pineapple slices will be CTH 0804. However, duty demand of extended period set aside as there was confusion in department regarding classification of canned sliced pineapples.
Interest for period after 3 months refund of 19 crores of cenvat credit was allowable after expiry of three months from the date of filing the claim to the date of claim. In the present case refund claim was filed on 27.12.2012 the period of three months will be over on 26.03.2013. They would be entitled to the interest for the period beyond 26 March, 2013 to the date of payment i.e. 21.05.2013, which was about 55 days.
Read the CESTAT Chennai order allowing provisional release of seized polyester coated fabric. Analysis of the case against Commissioner of Customs. Full details.
CESTAT Chennai allows provisional release of gold seized from Sree Venkateshwara Bullion, citing balance of convenience and following principles of natural justice.
