HomeIndirect TaxesCar Seat Mechanisms Classifiable as ‘Parts of Seats’: CESTAT Slams Commissioner for...

Car Seat Mechanisms Classifiable as ‘Parts of Seats’: CESTAT Slams Commissioner for Breach of Judicial Discipline

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Customs, Excise and Service Tax Appellate Tribunal, New Delhi Principal Bench, has set aside a customs duty demand and penalty holding that imported seat mechanisms such as track assemblies and adjusters are classifiable as “parts of seats” and not as “parts and accessories of motor vehicles.” The bench of Justice Dilip Gupta (President) and…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

Services Used for Setting Up Factory Continue to Qualify as ‘Input Services’: CESTAT

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Customs Can’t Enhance Import Value Solely on NIDB Data Without Proof of Comparable Imports: CESTAT

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Procedural Delay Should Not Defeat Scheme Benefits: CESTAT Directs Manual Processing of SVLDRS Discharge Certificate

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

More like this

Services Used for Setting Up Factory Continue to Qualify as ‘Input Services’: CESTAT

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Customs Can’t Enhance Import Value Solely on NIDB Data Without Proof of Comparable Imports: CESTAT

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...