Customs Duty Exemption
Indirect Taxes
Customs Valuation: CESTAT Quashes Export Value Enhancement for Violation of Natural Justice, Remands Matter
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
SEZ Units Entitled to Service Tax Refund on Input Services Used in Authorised Operations: CESTAT Chennai Allows Nokia India’s Appeal
While reaffirming the scope of refund benefits available to Special Economic Zone (SEZ) units,...
Indirect Taxes
No Customs Duty Exemption For Lithium-Ion Cells Used As Replacements, Scrap Or Defective Stock: CAAR
In a significant decision affecting electric vehicle (EV) battery manufacturers and assemblers, the Customs...
Indirect Taxes
Modern HIV Diagnostic Kits Eligible For Customs Duty Exemption and Concessional 5% IGST: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held...
Notification
India Grants Customs Duty Exemption to Air Canada from July 2025
Notification No. 32/2025‑Customs adds “Canada – Air Canada” to exemption list under Customs Act, 1962
Indirect Taxes
HIV-VL Test Kits Eligible for Customs Duty Exemption: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside...
Latest articles
Indirect Taxes
Customs Valuation: CESTAT Quashes Export Value Enhancement for Violation of Natural Justice, Remands Matter
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
SEZ Units Entitled to Service Tax Refund on Input Services Used in Authorised Operations: CESTAT Chennai Allows Nokia India’s Appeal
While reaffirming the scope of refund benefits available to Special Economic Zone (SEZ) units,...
Indirect Taxes
Customs Penalty Unsustainable Without Evidence of Abetment: CESTAT Quashes Penalties U/s 112(a)
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
SEZ Units Entitled to Service Tax Refund Even on ‘Asterisk-Marked’ Services: CESTAT Quashes Denial for Lack of Evidence
The Chennai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has...