CESTAT Ahmedabad held that waste and scrap, even if exceeding SION norms, are exempt from customs duty provided they are cleared with proper permissions and duty payments.
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CESTAT Ahmedabad rules in favor of Jewel Utensils Industries, confirming compliance with export obligations under the Advance Authorization Scheme, exempting all duties.
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CESTAT Ahmedabad rules in Sanofi India Limited's favor, stating syringes without needles are not parts/accessories of goods under 9018, warranting a concessional duty rate.
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Rajdev Inter Trade Pvt. Ltd. vs. C.C.-Mundra (CESTAT Ahmedabad) analysis: Remelted zinc deemed as zinc alloy, attracting 7.5% customs duty. Detailed order review.
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Explore the CESTAT Ahmedabad ruling on liability for duty on fire bricks dismantled from kilns. Analysis, precedent, and conclusion provided in this detailed article.
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CESTAT Ahmedabad ruled that freight/insurance charges aren't part of assessable value for excise duty. Detailed analysis & conclusions provided.
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Maersk Line India Pvt Ltd's case on confiscated containers under Customs Notification analyzed by CESTAT Ahmedabad. Details on import, violation, and verdict.
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CESTAT Ahmedabad dismisses customs duty demand on Jain Grani Marmo for excess weight in imported marble blocks, emphasizing trade practices and EOU rights.
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Learn about Lyka Labs Limited Vs Commissioner of Central Excise & ST case. CESTAT Ahmedabad ruled no penalty under Excise Act when CENVAT credit paid for exempted goods.
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CESTAT Ahmedabad held that duty demand unsustainable as charges against appellant of creating dummy units for keeping the value of clearance below SSI exemption not established.
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Read the CESTAT Ahmedabad order on ONGC Petro's customs duty remission appeal for imported raw material destroyed in a fire at its SEZ unit. Analysis and insights included.
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CESTAT Ahmedabad's order in L&T vs. C.C.-Kandla regarding taxability of processed goods leftover after completing export obligations.
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CESTAT Ahmedabad orders re-adjudication of a 6.7 Cr excise duty demand on Haryana Steet Glass Limited for sheet glass clearance to DTA due to lack of document analysis.
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Explore the CESTAT Ahmedabad ruling on 'Boron Ore' customs duty exemption under Customs Notification No. 15/2017-CUS. Analysis of the case, legal arguments, and the decision to remand to the… Read More
Sanghi Industries Ltd Vs C.C. (CESTAT Ahmedabad): Demurrage charges not includable in custom valuation of imported goods for purpose of charging custom duty.
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Explore the CESTAT Ahmedabad order on Commissioner vs Sheena Textiles. Detailed analysis of the duty-free machinery dispute, conditions of exemption, and legal implications.
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CESTAT Ahmedabad held that denial of refund claim of Anti-Dumping Duty unjustified as the Anti-Dumping Duty was not leviable at the relevant time as notification imposing the same expired.
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CESTAT Ahmedabad upholds penalty on Karimbhai Nanjibhai Shah for facilitating clearance of 'Chhakkdo Rickshaw' without excise duty payment, resulting in evasion. Full text available.
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Read the CESTAT Ahmedabad's order in Vidyut Corporation vs. C.C.E. & S.T.-Daman, where excise duty demands, interest, and penalties are deemed unsustainable due to a mere wrong mention o… Read More
CESTAT Ahmedabad held that mere suppression of facts is not enough for invoking extended period of limitation. There must be a deliberate and wilful attempt on the part of the assessee to ev… Read More
CESTAT Ahmedabad held that spent solvent (DMF) arising during the course of manufacture of dutiable ‘Sucralose’ is not dutiable and hence demand of excise duty thereof is not sus… Read More
The CESTAT Ahmedabad addresses a case involving a refund dispute related to abatement and excise duty, emphasizing the need for clear evidence and transparency.
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CESTAT Ahmedabad held that Nutritional Supplements classifiable under heading 2106 9099 fall under Serial No. 453 of Schedule III of the Notification 1/2017-IGST. Accordingly, IGST @18% is p… Read More
Read how Posco India successfully secured a refund of wrongly paid anti-dumping duty in a case against C.C.-Kandla, as decided by CESTAT Ahmedabad. Learn about the legal implications.
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CESTAT Ahmedabad grants relief to Intas Pharmaceuticals, ruling that Customs Duty benefit cannot be denied to a loan licensee importer. Details of the case here.
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CESTAT Ahmedabad held that in case of production of a new retail sale price, duty is to be calculated on pro-rata basis, in the present case only four days, when the production has taken pla… Read More
Analyzing the CESTAT Ahmedabad ruling on Bayer Vapi Pvt Ltd. vs C.C.E. & S.T.-Daman case, focusing on Cenvat re-credit, suo moto reversal, and legal implications.
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CESTAT Ahmedabad held that documentary evidence has far greater weightage against oral evidence especially when the oral evidence is contrary to the documentary evidence. Accordingly, duty d… Read More
In Transformers & Rectifiers India Ltd vs. C.C.E.-Ahmedabad-ii case, CESTAT Ahmedabad rules that third-party inspection charges are not part of assessable value. Analysis and conclusion… Read More
CESTAT Ahmedabad rules in Quality Technocast case that allegations of goods diversion to Domestic Tariff Area must be based on evidence, not assumptions
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CESTAT Ahmedabad held that in terms of rule 10 of Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, the abatement of du… Read More
CESTAT Ahmedabad held that without advancing reasons for doubting or rejecting the load port test certificate, there was no real justification for resort to provisional assessment and drawin… Read More
CESTAT Ahmedabad rules in favor of Savita Oil Technologies, allowing the refund of excess excise duty paid due to quantity discounts given to customers.
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In the recent landmark decision, CESTAT Ahmedabad has allowed Cenvat Credit on sugar cess paid as CVD on raw sugar imports, favoring Renuka Sugars Limited. This ruling, echoing several previ… Read More