Read the full text of the CESTAT Chennai order on the classification of Sweet Pearl P200 containing 99% Maltitol Crystals. Analysis, conclusion, and consequential benefits discussed.
In the case of Gencor Pacific Auto Engineering Pvt. Ltd. vs Commissioner of Customs, CESTAT Chennai allows re-credit of customs duty in advance authorisation scrips.
Royalty and other charges are not includible in assessable value if Payment of royalty and other charges not for imported goods and not a condition of sale of goods
Detailed analysis of the CESTAT Chennai order regarding mis-declaration of goods, penalty under Customs Act 1962, and setting aside of penalties and fines.
CESTAT Chennai sets aside order rejecting customs refund for Doowon Electronics, citing lack of proper communication and natural justice violations.
Interest and penalty in relation to CVD cannot be demanded in the absence of specific provisions for levy of interest, penalty in the Customs Tariff Act, 1975.
Religious body not liable to pay service tax prior to 01.07.2012 on renting of immovable property: CESTAT Chennai: Church of South India Trust Association Vs Commissioner of CGST & Central Excise (CESTAT Chennai)
CESTAT Chennai rules re-determination of UAE car value using Australian prices invalid without contemporary imports. Full text of the CESTAT Chennai order.
CESTAT Chennai quashes penalty imposed under Section 114(ii) of Customs Act, citing lack of intent to export semi-finished leather. Full text analysis included.
Philips India Limited vs Commissioner of Customs (Air Cargo) case analyzed by CESTAT Chennai. Detailed order reveals why differential duty demand was unsustainable.
