As goods were cleared on the bill of entry of the appellant, hence it was made a party by the department. Differential custom duty was demanded jointly and severally from BGH and appellant.
CESTAT Ahmedabad held that department imposed anti-dumping duty on un-printed sheets treating it to be Taiwanese origin, hence burden of proof lies on department to establish the same. In absence of any proof, demand cannot be sustained.
CESTAT Ahmedabad rules that Mandap Keeper Services by Ahmedabad Municipal Corporation are non-taxable, covered under the negative list, and not support services.
CESTAT Ahmedabad held that benefit of exemption from additional duty of customs i.e. benefit of notification no. 43/2002-Cus dated 19.04.2002 available on import of High Speed Diesel even if they are working under DEEC Scheme.
CESTAT Ahmedabad held that under Customs Act interest on sanctioned refund is admissible after three months from the date of application and not from date of Commissioner (A) order.
Enbee Education Centre Private Limited Vs Commissioner of C.E. & S.T.-Vadodara-I (CESTAT Ahmedabad) The services provided amount to “export of service” under Rule 2 read with Rule 3(2) of the Place of Provision of Service Rules We share the recent order passed by the Hon’ble CESTAT Ahmedabad. The appellant is providing services to foreign universities. […]
CESTAT Ahmedabad ruled that cost-sharing among Gujarat electricity companies, including MGVCL, does not constitute taxable Business Support Services under Finance Act, 1994.
CESTAT Ahmedabad remands the appeal of Sahjanand Medical Technologies Ltd. regarding the enhancement of goods valuation, highlighting issues with SEZ duty, CAS-4 certificate, and time bar.
CESTAT Ahmedabad rules in favor of Arpan Aeromatics, overturning the classification decision for imported goods, citing improper reliance on the end-use and absence of chemical examination.
The CESTAT Ahmedabad ruling in RTI Spinners Vs C.C.- Mundra considers pre-deposit requirements under Section 129E of the Customs Act. Appeals remanded for further review.
