CESTAT Chennai held that no customs duty could be demanded on the material intended for use in the factory, however, were destroyed by fire accident. Accordingly, duty demand not sustained.
CESTAT Chennai held that enhancement of transaction value solely on the basis of NIDB data, without determining how imported goods are comparable and contemporaneous, not justified. Hence, order set aside.
In the instant case, the classification of imported materials used in the manufacture of brake pads arose for consideration was whether these materials should be classified under CTH 3824 as declared by assessee or under CTH 6813 as argued by Revenue.
CESTAT Chennai held that air compressors used in car air conditioners are correctly classifiable under CTH 8414 8011 of the Customs Tariff Act, 1975. Appeal allowed and duty demand set aside.
CESTAT Chennai held that the mismatch in the SAD vs VAT / CST paid caused by different rates at which the tax is paid cannot be held against the refund applicant. Further, reasons for disbelieving the CA’s certificate also not clearly spelt out. Accordingly, rejection of refund claim unsustainable.
CESTAT Chennai held that exemption from customs duty admissible on import of flood lights which is used for all matches conducted in the stadium whether it is world cup international match or one day international match.
CESTAT Chennai held that the imported Clear Float Glass is more appropriately classifiable under Customs Tariff Heading 7005 1090 of the Customs Tariff Act, 1975 and thus is eligible for exemption of the benefit of the Notification No. 46/2011-Cus dated 01.06.2011.
CESTAT Chennai rejection of refund claim merely for non-mentioning of period particulars in CA’s certificate unjustifiable as rejection of claim on this basis would be harsh.
Held that the appellant has satisfied all the conditions for treating the service as export of service but there is a need to verify whether the service tax paid has been recovered or not from M/s. Aban Singapore Pte. Ltd.
In a significant decision, CESTAT Chennai quashes excise duty on ‘Black Sand’, ruling it as waste, not a dutiable product. Explore the detailed analysis here.
