Extended Limitation Can’t Be Invoked Merely for Classification Dispute: CESTAT Rules in Favour of E-Rickshaw Parts Importer

HomeIndirect TaxesExtended Limitation Can’t Be Invoked Merely for Classification Dispute: CESTAT Rules in...

Extended Limitation Can’t Be Invoked Merely for Classification Dispute: CESTAT Rules in Favour of E-Rickshaw Parts Importer

Indirect Taxes

Published on

17/11/2025

By Mariya Paliwala

Extended Limitation Can’t Be Invoked Merely for Classification Dispute: CESTAT Rules in Favour of E-Rickshaw Parts Importer

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Delhi Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) while ruling in favour of importer of e-rickshaw parts held that extended limitation cannot be invoked merely for classification dispute. The bench of Justice Dilip Gupta (President) and Hemambika R. Priya (Technical Member) has set aside a customs duty demand of nearly ₹5.54…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Mariya Paliwala https://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.

Tags
E-Rickshaw

Extended Limitation Can’t Be Invoked Merely for Classification Dispute: CESTAT Rules in Favour of E-Rickshaw Parts Importer

Membership Required

Latest articles

CESTAT Quashes Excise Duty Demand on Poultry Cage Weld Mesh

Commission Retained on Air Tickets Bought Through GSA/IATA Agents Not Taxable as Business Auxiliary Service

CENVAT Credit Can’t Be Denied on Duty-Paid Inputs from Area-Based Exempt Units: CESTAT

Ignoring Taxpayer’s Reply While Rejecting GST Refund Is Illegal: Bombay High Court

More like this

CESTAT Quashes Excise Duty Demand on Poultry Cage Weld Mesh

Commission Retained on Air Tickets Bought Through GSA/IATA Agents Not Taxable as Business Auxiliary Service

CENVAT Credit Can’t Be Denied on Duty-Paid Inputs from Area-Based Exempt Units: CESTAT

About us

Company

Categories