CESTAT held that I-STAT blood gas cartridges are accessories of the analyser and not independent diagnostic reagents. As a result, reclassification under CTH 3822 and the resulting duty demand were set aside.
CESTAT Mumbai held that order rejecting refund of excess CVD [Countervailing duty] paid on import of mobile handsets not sustainable since amendment of bill of entry under section 149 of the Customs Act is allowed mode of modifying assessment.
The Tribunal ruled that once the classification was upheld for the importer, penalty on the customs broker could not be sustained. The decision underscores that a resolved classification dispute cannot justify penal action on the agent.
The Tribunal declared that once conversion was allowed on appeal for the full period, partial challenges could not survive. The Commissioner’s order granting conversion stood validated.
In the absence of any stay or reversal of an earlier binding order, the Tribunal followed settled precedent. Penalties imposed on co-noticees were therefore set aside along with the impugned order.
The Tribunal held that commission-based support services provided to foreign entities qualified as export of services, making service tax demands unsustainable.
The Tribunal held that enhancement of import value without properly rejecting transaction value and following sequential valuation methods is legally unsustainable.
CESTAT Mumbai set aside orders denying CENVAT Credit on rent-a-cab and insurance services, directing the original authority to provide detailed reasons and grant personal hearing.
CESTAT held that valuation under Rule 10A fails where the department cannot prove that goods were manufactured as job work, reaffirming that free supply of some inputs alone is insufficient.
The Tribunal remanded the case after finding that the adjudicating authority failed to examine exemption eligibility and supporting documents, directing fresh consideration of service tax liability.
