CESTAT Case Commentaries

Exemption Eligibility for Job Workers under Notifications 1/93-C.E. and 214/86-C.E.: Analysis of Desh Rolling Mills v. Commissioner of Central Excise

Date: Jul 4, 2000

Exemption Eligibility for Job Workers under Notifications 1/93-C.E. and 214/86-C.E.: Analysis of Desh Rolling Mills v. Commissioner of Central Excise Introduction The case of Desh Rolling Mills v....

Rail Tech v. Commissioner Of Central Excise: Precedent on CETA Classification and Remedial Measures

Date: Jun 9, 2000

Rail Tech v. Commissioner Of Central Excise: Precedent on CETA Classification and Remedial Measures Introduction Rail Tech v. Commissioner Of Central Excise, Chandigarh is a landmark judgment...

Lubricants and Greases Recognized as 'Inputs' under Rule 57A for Modvat Credit: CESTAT Decision in Commissioner Of Custom & C. Ex., Meerut-I v. Modi Rubber Ltd.

Date: May 20, 2000

Lubricants and Greases Recognized as 'Inputs' under Rule 57A for Modvat Credit: CESTAT Decision in Commissioner Of Custom & C. Ex., Meerut-I v. Modi Rubber Ltd. Introduction The case of Commissioner...

Mandatory Production of Duplicate Invoices for Modvat Credit: CESTAT Clarifies Central Excise Rules in Commissioner Of C. Ex., New Delhi v. Avis Electronics Pvt. Ltd.

Date: Feb 22, 2000

Mandatory Production of Duplicate Invoices for Modvat Credit: CESTAT Clarifies Central Excise Rules in Commissioner Of C. Ex., New Delhi v. Avis Electronics Pvt. Ltd. 1. Introduction The case of...

CESTAT Establishes Rigorous Standards for Classification and Evidence in Excise Cases: Zarafshan Chemicals Pvt. Ltd. v. Commissioner of Central Excise, Chandigarh

Date: Dec 17, 1999

CESTAT Establishes Rigorous Standards for Classification and Evidence in Excise Cases: Zarafshan Chemicals Pvt. Ltd. v. Commissioner of Central Excise, Chandigarh Introduction In the landmark case of...

Reaffirmation of Transaction Value in Customs Valuation: Collector Of Customs v. Grover Imports

Date: Oct 8, 1999

Reaffirmation of Transaction Value in Customs Valuation: Collector Of Customs v. Grover Imports Introduction The case of Collector Of Customs, New Delhi v. Grover Imports adjudicated by the Customs,...

Geep Industrial Syndicate Ltd. v. Collector Of C. Ex., Allahabad: Clarification on Modvat Credit Utilization and Duty Exemptions on Scrap

Date: Sep 1, 1999

Geep Industrial Syndicate Ltd. v. Collector Of C. Ex., Allahabad: Clarification on Modvat Credit Utilization and Duty Exemptions on Scrap Introduction The case of Geep Industrial Syndicate Ltd. v....

Chinku Exports v. Commissioner Of Customs: Jurisdictional Clarity under FERA and Customs Act

Date: Jun 24, 1999

Chinku Exports v. Commissioner Of Customs: Jurisdictional Clarity under FERA and Customs Act Introduction The case of Chinku Exports v. Commissioner Of Customs, Calcutta adjudicated by the Calcutta...

Classification of Composite Goods under Central Excise: Nestle (India) Ltd. v. Commissioner Of Central Excise, Mumbai

Date: May 22, 1999

Classification of Composite Goods under Central Excise: Nestle (India) Ltd. v. Commissioner Of Central Excise, Mumbai Introduction The case of Nestle (India) Ltd. v. Commissioner Of Central Excise,...

Abatement of Subsequent Central Excise Duty from Sale Price - Srichakra Tyres Ltd. v. Collector Of Central Excise, Madras

Date: Mar 13, 1999

Abatement of Subsequent Central Excise Duty from Sale Price Srichakra Tyres Ltd. v. Collector Of Central Excise, Madras (CESTAT, 1999) Introduction The case of Srichakra Tyres Ltd. v. Collector Of...

Customs Duty Exemption and Import Licensing: Insights from Commissioner Of Customs, Mumbai v. Carpet House

Date: Oct 21, 1998

Customs Duty Exemption and Import Licensing: Insights from Commissioner Of Customs, Mumbai v. Carpet House Introduction The case of Commissioner Of Customs, Mumbai v. Carpet House deliberated on the...

Limitation on Exemption Notifications for Parts under Tariff Heading 82.02: Collector Of Central Excise, Mumbai v. Samyak Tools

Date: Jul 29, 1998

Limitation on Exemption Notifications for Parts under Tariff Heading 82.02: Collector Of Central Excise, Mumbai v. Samyak Tools Introduction The case of Collector of Central Excise, Mumbai v. Samyak...

CESTAT Upholds Arm’s Length Transaction Value in Related Party Customs Valuation: Commissioner Of Customs, Chennai v. Hewlett Packard Ltd.

Date: Jul 11, 1998

CESTAT Upholds Arm’s Length Transaction Value in Related Party Customs Valuation: Commissioner Of Customs, Chennai v. Hewlett Packard Ltd. Introduction The case of Commissioner Of Customs, Chennai v....

Invalidation of Unauthorized Permissions Under Rule 57F: Insights from Reliance Industries v. Commissioner of C. Ex., Mumbai-III

Date: Jun 4, 1998

Invalidation of Unauthorized Permissions Under Rule 57F: Insights from Reliance Industries v. Commissioner of C. Ex., Mumbai-III Introduction The case of Reliance Industries v. Commissioner of...

Electricity Consumption as Evidence in Estimating Clandestine Production: Nagpal Steels Ltd. v. Collector Of C. Ex., Chandigarh

Date: Jan 17, 1998

Electricity Consumption as Evidence in Estimating Clandestine Production: Nagpal Steels Ltd. v. Collector Of C. Ex., Chandigarh Introduction Nagpal Steels Ltd. v. Collector Of Central Excise,...

Eligibility Criteria for Concessional Duty: Asha Celluloid v. Collector Of Central Excise, Surat

Date: Dec 11, 1997

Eligibility Criteria for Concessional Duty: Asha Celluloid v. Collector Of Central Excise, Surat Introduction The case of Asha Celluloid v. Collector Of Central Excise, Surat adjudicated by the...

CESTAT Clarifies Jurisdiction for Show Cause Notices Under Section 28(1) and Links Duty Demand with Confiscation and Penalties

Date: Jul 1, 1997

CESTAT Clarifies Jurisdiction for Show Cause Notices Under Section 28(1) and Links Duty Demand with Confiscation and Penalties Introduction The case of Bakeman's Home Products Pvt. Ltd. v. Collector...

Replenishment Criteria and Burden of Proof in Customs Importation: Insights from Garment Craft v. Commissioner Of Customs, Mumbai

Date: Sep 26, 1996

Replenishment Criteria and Burden of Proof in Customs Importation: Insights from Garment Craft v. Commissioner Of Customs, Mumbai Introduction The case of Garment Craft vs. Commissioner Of Customs,...

Reliability of Private Records and Confessional Statements in Central Excise Cases: Gurpreet Rubber Industries v. Collector Of C. Ex., Chandigarh

Date: Dec 14, 1995

Reliability of Private Records and Confessional Statements in Central Excise Cases: Gurpreet Rubber Industries v. Collector Of C. Ex., Chandigarh Introduction The case of Gurpreet Rubber Industries...

Pan Asia Enterprises v. Collector Of Customs: A Comprehensive Analysis of Customs Valuation Rules

Date: Jun 6, 1995

Pan Asia Enterprises v. Collector Of Customs: A Comprehensive Analysis of Customs Valuation Rules Introduction Pan Asia Enterprises v. Collector Of Customs, Bombay is a landmark judgment delivered by...

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