![Rule 3(a) Interpretation: CESTAT Rejects Revenue’s Attempt to Reclassify Specific Goods Under Residuary Headings [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/500x300_2116491-interpretation-cestat-rejects-revenue-attempt-reclassify-specific-goods-under-residuary-headings-taxscan.webp "Rule 3(a) Interpretation: CESTAT Rejects Revenue’s Attempt to Reclassify Specific Goods Under Residuary Headings [Read Order]")
Rule 3(a) Interpretation: CESTAT Rejects Revenue’s Attempt to Reclassify Specific Goods Under Residuary Headings [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), has allowed an appeal concerning the classification of...
![Freight and Insurance Included in Assessable Value for FOR Destination Sales: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Freight-Insurance-CESTAT-TAXSCAN.jpg "Freight and Insurance Included in Assessable Value for FOR Destination Sales: CESTAT [Read Order]")
![Customs Cannot Disregard Country of Origin Without Proper Verification: CESTAT Sets Aside Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Customs-Disregard-Country-Proper-Verification-CESTAT-Duty-Demand-TAXSCAN.jpeg "Customs Cannot Disregard Country of Origin Without Proper Verification: CESTAT Sets Aside Duty Demand [Read Order]")
![Government notifies Income Tax Exemption for UIDAI [Read Notification]](https://www.taxscan.in/wp-content/uploads/2024/08/UIDAI-Income-Tax-Income-Tax-Exemption-Government-notifies-Tax-Exemption-Income-Tax-Exemption-for-UIDAI-taxscan.jpg "Government notifies Income Tax Exemption for UIDAI [Read Notification]")
CESTAT Quashes Suspension of CB License on Mis-declaration of Balloons on ground of Absence of Involvement [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the suspension of the Customs Broker license on misdeclaration of balloons on the grounds of absence of...
![CESTAT Quashes Suspension of CB License on Mis-declaration of Balloons on ground of Absence of Involvement [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Service-Tax-Appellate-Tribunal-Excise-and-Customs-Broker-CB-License-TAXSCAN.jpg "CESTAT Quashes Suspension of CB License on Mis-declaration of Balloons on ground of Absence of Involvement [Read Order]")
Immediate Suspension of CB warranted when there is an Apprehension to interfere in Investigation: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the immediate suspension of the Customs Broker was warranted when there was an apprehension of...
![Immediate Suspension of CB warranted when there is an Apprehension to interfere in Investigation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Suspension-of-CB.jpg "Immediate Suspension of CB warranted when there is an Apprehension to interfere in Investigation: CESTAT [Read Order]")
![Role of CB is limited to File Bill of Entry on basis of Description of Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Role-of-CB-Bill-of-entry-CESTAT-Customs-Customs-Broker-Taxscan.jpg "Role of CB is limited to File Bill of Entry on basis of Description of Goods: CESTAT [Read Order]")
Railway can’t Deny GST Reimbursement on Price Variation due to Output Tax Paid Using ITC through Electronic Ledger: Gauhati High Court [Read Order]
In a recent case, the Gauhati High court held that railway could not deny Goods and Service Tax Reimbursement on price variation due to output tax paid using Input Tax Credit (ITC) through electronic...
![Railway can’t Deny GST Reimbursement on Price Variation due to Output Tax Paid Using ITC through Electronic Ledger: Gauhati High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Railway-Deny-GST-Reimbursement-Price-Variation-Output-Tax-ITC-Electronic-TAXSCAN.jpg "Railway can’t Deny GST Reimbursement on Price Variation due to Output Tax Paid Using ITC through Electronic Ledger: Gauhati High Court [Read Order]")
Consification of Goods and Penalty not permissible When Imported Goods are not mis declared: CESTAT rules in favour of Surya Exim Ltd [Read Order]
In a ruling in favour of Surya Exim Limited, the Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the Consification of goods and penalty not...
![Consification of Goods and Penalty not permissible When Imported Goods are not mis declared: CESTAT rules in favour of Surya Exim Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Consification-of-goods-and-penalty-not-permissible-when-imported-goods-are-not-mis-declared-CESTAT-rules-in-favour-of-Surya-Exim-ltd-TAXSCAN.jpg "Consification of Goods and Penalty not permissible When Imported Goods are not mis declared: CESTAT rules in favour of Surya Exim Ltd [Read Order]")
Service Tax Not leviable on Printing of Advertisement Content on PVC Material as it Amounts to 'Manufacture': CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad bench has held that the activity of printing of advertisement content on PVC materials amounts to “manufacture”, and...
![Service Tax Not leviable on Printing of Advertisement Content on PVC Material as it Amounts to Manufacture: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Service-Tax-Printing-vertisement-Content-PVC-Material-Manufacture-CESTAT-TAXSCAN.jpeg "Service Tax Not leviable on Printing of Advertisement Content on PVC Material as it Amounts to Manufacture: CESTAT [Read Order]")
![12% GST payable on PVC Carpet Mat: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/GST-PVC-Carpet-Mat-AAAR-Taxscan.jpeg "12% GST payable on PVC Carpet Mat: AAAR [Read Order]")