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Sulekha Beevi C.S

Technical knowhow Fees - Assessable Value - Imported Goods - CESTAT - Customs - Excise - Service Tax - Taxscan
Technical knowhow Fees not to be included in Assessable Value of Imported Goods: CESTAT [Read Order]
March 31, 2023
PCB - Lightning Protector - Fuse Holders - DC Cables - AC Cables - IFWT - Customs Duty Exemption - CESTAT - Customs - Excise - Service Tax - Taxscan
Main PCB, Lightning Protector, DC/AC Cables, Fuse Holders are neither Parts nor Accessories of IFWT, not eligible for Customs Duty Exemption: CESTAT [Read Order]
March 28, 2023
Classification of Goods - Goods - Separate Bill of Entry - Bill of Entry - CESTAT - Customs - Excise - Service Tax - Taxscan
Classification of Goods cannot be changed merely because some parts were imported and cleared with a Separate Bill of Entry: CESTAT [Read Order]
March 21, 2023
Box filling and packaging - packaging - machine dipped match splints - aid of power - duty Exemption - Exemption - CESTAT - Customs - Excise - Service Tax - Taxscan
Box filling and packaging ‘machine dipped match splints’ without the aid of power, no duty Exemption: CESTAT [Read Order]
March 20, 2023
IDSC Debit notes - Debit notes - Cost of Paper - Paper Board - Cost of Production - CESTAT - Customs - Excise - Service Tax - Taxscan
IDSC Debit notes form part of Cost of Paper and Paper Board, Constituting Cost of Production: CESTAT [Read Order]
March 20, 2023
Income Tax Exemption on Fee - APMC - Poultry Market - Delhi Highcourt - Income Tax Exemption - taxscan
Saccharomyces Boulardii is classifiable as Yeast: CESTAT confirms differential Duty Demand [Read Order]
March 18, 2023
Demand - Excise Duty - Semi-Finished Goods - CESTAT - Customs - Excise - Service Tax - Taxscan
Demand of Excise Duty for Semi-Finished Goods is Invalid: CESTAT [Read Order]
March 18, 2023
Excise Duty - Machine dipped match splints - CESTAT - Customs - Excise - Service Tax - Tax - Taxscan
Machine Dipped Match Splints attracts Excise Duty: CESTAT confirms Penalty [Read Order]
March 18, 2023
CESTAT - Customs - Excise - Service Tax - Demand of Excise Duty - Demand - Excise Duty - Cost of Free Supply Material - Free Supply Material - Assessable Value - Taxscan
CESTAT Sets Aside Demand of Excise Duty Alleging that Cost of Free Supply Material has to be Included in Assessable Value [Read Order]
March 16, 2023
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    • Custom - Seal Immovable Property - Bombay Highcourt - Immovable Property - taxscan
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    • A Division bench of the Bombay High Court recently held that the Custom authorities do not possess any power to seal the premises of a person alleged to be involved in smuggling of goods. The Petitioner, while seeking to de-seal his premises, sought relief to record his statement under Section 108 of Customs Act, 1962 […]
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    • Technical knowhow Fees not to be included in Assessable Value of Imported Goods: CESTAT [Read Order]
    • March 31, 2023
    • The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), observed that Technical know-how fees need not be included in the assessable value of imported goods. The respondent in the present matter is M/s Diabu Diamond Tools (I) Pvt Ltd. R. Rajaraman appeared and argued for the Department. It is […]
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    • March 31, 2023
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    • Bearer Cheque - forged Signatures of Assessee - forged Signatures - ITAT - taxscan
    • No Addition can be made on account of Amount against Bearer Cheque having forged Signatures of Assessee: ITAT [Read Order]
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    • The Income Tax Appellate Tribunal (ITAT), Amritsar Bench, has recently, in two appeals filed before it by the assessee, held that no addition can be made on account of the amount against bearer cheque having forged signatures of the assessee. The aforesaid observation was made by the Amritsar ITAT, when appeals were filed before it […]
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