CESTAT Mumbai orders release of Happy Gems export goods, setting aside confiscation & penalties as examination confirmed goods matched declaration.
Crimp pumps imported were classifiable under positive displacement pumps (CTI 8413 5010 / 8413 5090) and not as mounts and heads for toilet sprays under CTI 9616 1020 as claimed by the Customs authorities.
CESTAT Mumbai held that service tax on construction of complex/building is exempt when there is sale of flat subsequent to date of issue of occupancy certificate from competent authority. Accordingly, appeal of revenue dismissed.
Explore Schrader Duncan Ltd vs Commissioner of Central Excise case where ‘O’ rings’ packing and labeling were deemed non-manufacturing under Chapter 4016, absolving them from excise duty
CESTAT Mumbai rules no penalty for unmet EPCG export duties under amnesty scheme. Duty paid, fines waived.
CESTAT Mumbai held that the amount of Social Welfare Surcharge (SWS) payable would be ‘Nil’ in case where Basic Customs Duty (BCD) is Nil. Accordingly, the appeal is allowed.
CESTAT Mumbai upholds remand of Nico Extrusion’s re-assessment case, directing Customs to issue a mandatory speaking order within 15 days as per Section 17(5) of Customs Act.
CESTAT Mumbai held that failure to file declaration detailing particulars of supplier of goods as prescribed in circular no. 16/2009-Customs dated 25th May 2009 is technical irregularity.
CESTAT rules definitions and valuation mechanisms under central excise law must be applied strictly in accordance with its own statutory framework. Cross-references to provisions under income tax law, without fulfilling distinct conditions under Central Excise Act, cannot justify a reassessment of excise duty
CESTAT Mumbai sets aside CGST order against Mira Construction, remanding the case for fresh examination of service tax exemptions under works contract services.
