Appellant and SKF India are both subsidiaries of AB SKF Sweden. Appellant & SKF India have agreed to pool & combine their respective manpower & other resources for the purpose of achieving maximum synergetic benefits.
CESTAT Chennai held that when the benefit of an exemption Notification is claimed, the claimant has to necessarily fulfil all the conditions prescribed under the said beneficial Notification.
CESTAT Delhi held that communication modules being parts of communication hubs is classifiable under CTI 8517 70 90. Accordingly, differential duty and also interest and imposition of penalty u/s. 114A set aside.
CESTAT Ahmedabad rules that refund claims must clearly specify the notification and legal provision under which they are sought. Procedural lapses can lead to denial.
CESTAT Hyderabad rules Quick Lime imported by Jindal Stainless correctly classified under CTH 25221000, not 28259090.
CESTAT Chennai ruled that Volvo can import internal combustion engines under DFIA license without restrictions to tractor-related parts.
CESTAT Delhi held that as per section 45 of the Customs Act, 1962, being the custodian of imported goods, appellant was burdened with the responsibility of safe custody of the imported goods.
CESTAT Ahmedabad rules that service tax with interest paid before a show cause notice (SCN) invalidates penalties under Section 78 of the Finance Act, 1994.
CESTAT Mumbai held that the allocation of head office executive and general administrative expenses by the head office of Standard Chartered Bank to India branch cannot be subjected to levy of service tax under the Finance Act, 1994.
Shipping bills, pertaining to export during the transition i.e. 01.02.2021 to 20.09.2021, were sought to be converted as having been undertaken on claim for drawback or in fulfillment of the scheme for which application was preferred on 25.10.2021.
