![PVC Regrind Not Restricted Waste: CESTAT Classifies It as Freely Importable [Read Order]](https://images.taxscan.in/h-upload/2025/06/25/500x300_2054348-pvc-regrind.webp "PVC Regrind Not Restricted Waste: CESTAT Classifies It as Freely Importable [Read Order]")
PVC Regrind Not Restricted Waste: CESTAT Classifies It as Freely Importable [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that PVC Regrind is not classifiable as restricted ...
![Royalty Can’t Be Added to Import Value Without Proven Nexus and Sale Condition: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/16/250x150_2045508-royalty-royalty-cant-be-added-to-import-value-taxscan.webp "Royalty Can’t Be Added to Import Value Without Proven Nexus and Sale Condition: CESTAT [Read Order]")
![CESTAT prohibit re-determining value of CDs imported by HP India without rejecting transaction value Customs Valuation Rules [Read Order]](https://images.taxscan.in/h-upload/2025/06/15/250x150_2044767-cestat-re-determining-value-cds-imported-hp-india-transaction-value-customs-valuation-rules-taxscan.webp "CESTAT prohibit re-determining value of CDs imported by HP India without rejecting transaction value Customs Valuation Rules [Read Order]")
![Reassessing Imported Goods Value using Existing Imports Value as per NIDB Data Justified:Â CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Reassessing-Imported-Goods-Value-Imports-Value-NIDB-Data-CESTAT-taxscan.jpg "Reassessing Imported Goods Value using Existing Imports Value as per NIDB Data Justified:Â CESTAT [Read Order]")
![Charges of know-how Agreement not required to be added to assessable Value of Imported Goods in terms of Customs Valuation Rules: CESTAT rules in favour of India Oil Corporation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Charges-of-Know-How-Agreement-Required-Assessable-Value-Imported-Goods-Customs-Valuation-Rules-CESTAT-Rules-India-Oil-Corporation-TAXSCAN.jpg "Charges of know-how Agreement not required to be added to assessable Value of Imported Goods in terms of Customs Valuation Rules: CESTAT rules in favour of India Oil Corporation [Read Order]")
CESTAT Set Asides Rejection of declared unit value of imported Auto Parts on ground of absence of Undervaluation [Read Order]
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the rejection of the declared unit value of imported auto parts on the ground of absence of...
![CESTAT Set Asides Rejection of declared unit value of imported Auto Parts on ground of absence of Undervaluation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/imported-Auto-Parts-CESTAT-Undervaluation-Rejection-taxscan.jpg "CESTAT Set Asides Rejection of declared unit value of imported Auto Parts on ground of absence of Undervaluation [Read Order]")
Decision on goods that are yet to be provisionally assessed is premature intervention: CESTAT quashes customs duty demand [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed customs duty demand and held that decision on goods that are yet to be provisionally assessed is premature...
![Decision on goods that are yet to be provisionally assessed is premature intervention: CESTAT quashes customs duty demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Decision-goods-provisionally-assessed-premature-intervention-CESTAT-customs-duty-demand-TAXSCAN.jpg "Decision on goods that are yet to be provisionally assessed is premature intervention: CESTAT quashes customs duty demand [Read Order]")
Value of ‘cut and polished diamonds’ Determined by Trade Advisory Panel: CESTAT sets aside value being inconsistent with Customs Valuation Rules [Read Order]
In a recent case, the Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) set aside the value of ‘cut and polished diamonds’ determined by the Trade...
![Value of ‘cut and polished diamonds’ Determined by Trade Advisory Panel: CESTAT sets aside value being inconsistent with Customs Valuation Rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Value-cut-and-polished-diamonds-Value-of-cut-and-polished-diamonds-Determined-by-Trade-Advisory-Panel-CESTAT-taxscan.jpg "Value of ‘cut and polished diamonds’ Determined by Trade Advisory Panel: CESTAT sets aside value being inconsistent with Customs Valuation Rules [Read Order]")
Export Value of Goods of Another Country cannot be Adopted as Direct Basis for Determination of Value of Goods under Residual Method: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the export value of goods of another country cannot be adopted as a direct basis for the determination...
![Export Value of Goods of Another Country cannot be Adopted as Direct Basis for Determination of Value of Goods under Residual Method: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Export-Value-Goods-Another-Country-Adopted-Direct-Determination-Value-Goods-CESTAT-TAXSCAN.jpg "Export Value of Goods of Another Country cannot be Adopted as Direct Basis for Determination of Value of Goods under Residual Method: CESTAT [Read Order]")
Payment of License Fee which is not Condition of Sale cannot be included in Transaction Value u/r 10(1)(c) of Customs Valuation Rules: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the payment of the license fee which was not a condition of sale cannot be included in the transaction...
![Payment of License Fee which is not Condition of Sale cannot be included in Transaction Value u/r 10(1)(c) of Customs Valuation Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Payment-of-License-Fee-License-Fee-Payment-Condition-of-Sale-Sale-Transaction-Value-Customs-Valuation-Rules-CESTAT-taxscan-.jpg "Payment of License Fee which is not Condition of Sale cannot be included in Transaction Value u/r 10(1)(c) of Customs Valuation Rules: CESTAT [Read Order]")
CESTAT rejects Enhancement of Value on basis of NIDB data on allegation of Goods of Contemporaneous Import [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), rejected the enhancement of value on basis of National Import Database (NIDB) data on the allegation that the...
![CESTAT rejects Enhancement of Value on basis of NIDB data on allegation of Goods of Contemporaneous Import [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CESTAT-Enhancement-of-Value-NIDB-data-allegation-of-Goods-Goods-Contemporaneous-Import-Customs-Excise-Service-Tax-taxscan-.jpg "CESTAT rejects Enhancement of Value on basis of NIDB data on allegation of Goods of Contemporaneous Import [Read Order]")
Mis-declaration of Value of Imported Goods as per Manufacturer’s Price Lists can attract Penalty u/s 114A: CESTAT [Read Order]
The New Delhi bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that misdeclaration of imported goods as per the manufacturer’s price lists can attract penalty u/s...
![Mis-declaration of Value of Imported Goods as per Manufacturer’s Price Lists can attract Penalty u/s 114A: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Mis-declaration-of-value-imported-goods-Penalty-CESTAT-Taxscan.jpg "Mis-declaration of Value of Imported Goods as per Manufacturer’s Price Lists can attract Penalty u/s 114A: CESTAT [Read Order]")