Where the Central Government formed a prima facie opinion that the final findings of the designated authority recommending imposition of anti-dumping duty were not required to be accepted then tentative reasons had to be recorded and conveyed to the domestic industry so as to give an opportunity to the domestic industry to submit a representation by following the principles of natural justice.
Held that colour data projectors are classified under CTI 8528 61 00 and accordingly unconditional exemption from payment of BCD available under serial no. 17 of exemption notification dated 01.03.2005.
Imported WAP was entitled to an exemption from the whole of the customs duties under the ITA as it worked on technology and did not support the LTE standard.
CESTAT held that Cenvat credit of Service Tax paid on the insurance premium on the insurance policies taken for the employees of the Appellant which is covered under the Employees State Insurance Act. 1948 as well as the Factories Act, 1948 are eligible for Cenvat credit as per Rule 2(l) of the Cenvat credit Rules, 2004.
It is a settled legal position that charge of clandestine clearance of goods is a serious charge & cannot be made on presumptions & assumptions
Commissioner of Customs (Imports) Vs Pankaj Electronics (CESTAT Chennai) Once the goods have been released after inspection by authorized Chartered Engineer, as has been noted by the Hon’ble High Court, there cannot be any contrary view possible in the present appeal. Ten years down the time line after release of the goods per direction of […]
Held that service provider is entitled for refund under rule 5 of Cenvat Credit Rules, 2004 when output service is exported. The said rule 5 doesn’t stipulate registration of premises as a necessary prerequisite for claiming a refund.
Held that the pouches of Maha Pasand Jarda Scented Tobacco describes the product as chewing tobacco and in Trade Parlance also it is known as Chewing Tobacco only. Hence, the same is classified as chewing tobacco and not jarda scented tobacco
Sky Airways Vs Commissioner of Customs (CESTAT Delhi) Customs Duty Paid Voluntarily During Investigation cannot be claimed as refund when CESTAT remanded the matter for a fresh adjudication The Hon’ble Customs, Excise & Service Tax Appellate Tribunal, New Delhi (CESTAT) in the matter of Sky Airways v. Commissioner of Customs (Appeals), New Delhi [Final Order […]
Mehta Metal Industries Vs Commissioner of Central Excise & Customs (CESTAT Delhi) The issue involved in this appeal is whether the appellant assessee who is operating under ‘Compounded Levy Scheme’ is entitled pro-rata abatement/refund of duty for the period during which the machine admittedly was inoperative. CESTAT held that there is no dispute with regard […]
