CESTAT Chennai held that Polyvinyl Chloride [PVC] Suspension Resin Grade are correctly classifiable under Customs Tariff Heading [CTH] 3904.21. Accordingly, the order is set aside and appeal is allowed.
Held that Chilly Seeds that are Seeds of the fruits of genus Capsicum are classified under CTH 1209 and are not covered under CTI 0904. Accordingly, order of Commissioner (A) set aside and appeal of assessee is allowed.
The Tribunal upheld rejection of appeals as time-barred, holding that time spent on an unrelated refund application could not be excluded. The ruling clarifies that section 14 of the Limitation Act applies only when the same matter is pursued with due diligence.
The Tribunal held that statements recorded during investigation were inadmissible as mandatory procedures under Section 138B were not followed. Without valid evidence, confiscation and penalties were set aside.
The Tribunal held that declaring viscose fabric while importing polyester amounted to mis-declaration, justifying rejection of transaction value, confiscation, and penalty equal to duty evaded.
CESTAT Kolkata held that works contract services connected with transmission or distribution of electricity fall under the negative list and are not liable to service tax.
The Tribunal quashed excise duty demands after holding that inter-unit clearances were revenue neutral since any duty paid was fully creditable to sister units.
Demand of service tax on remuneration paid to the Chairman and Directors was unsustainable as remuneration paid to the Directors constituted salary under an employer–employee relationship and was therefore not eligible to service tax.
The Tribunal held that transaction value could not be rejected without evidence or proper application of valuation rules. Arbitrary enhancement and penalties were quashed for lack of comparables and proof of undervaluation.
The Tribunal upheld reclassification and duty recovery but ruled that section 111(o) applies only where exemption conditions are breached. Mere ineligibility to exemption due to wrong classification cannot justify confiscation or penalty.
