Learn about P I Industries Ltd’s appeal against customs duty demand for goods lost in a fire at their SEZ unit. Detailed analysis of SEZ Rules and Customs Act provisions.
Detailed analysis of Rajat International’s appeal against Customs duty, interest, and penalty for importing plastic broomsticks. Learn about the classification dispute and legal arguments.
CESTAT Ahmedabad held that waste and scrap, even if exceeding SION norms, are exempt from customs duty provided they are cleared with proper permissions and duty payments.
CESTAT Ahmedabad rules in favor of Jewel Utensils Industries, confirming compliance with export obligations under the Advance Authorization Scheme, exempting all duties.
Understand the CESTAT Ahmedabad ruling: No service tax on freight margin recovered from customers in outbound shipment cases. Analysis & implications discussed.
Understand CESTAT’s decision on inclusion of separately shown freight and insurance charges in excisable goods’ assessable value.
In Roop Telesonic Ultrasonix Limited vs Commissioner of Customs (CESTAT Ahmedabad), SEZ service tax refund upheld despite procedural lapse.
CESTAT Ahmedabad rules in Sanofi India Limited’s favor, stating syringes without needles are not parts/accessories of goods under 9018, warranting a concessional duty rate.
Service Tax demands for residential complexes were set aside when the units were developed for personal use by the members of co-operative societies. This principle was upheld in various judgments cited by Saumya Developers, indicating that no Service Tax was payable on residential units created for personal use.
CESTAT Ahmedabad held that option to avail or not avail Cenvat credit could be exercised on a contract-by-contract basis. Tribunal further clarified that centralised registration did not affect availment of benefits under notifications in question.
