![Calcutta HC rejects Petition to change Tariff Head from CET to GST to Avail Lower Rates [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Calcutta-HC-Tariff-Head-CET-GST-Lower-Rates-TAXSCAN.jpg "Calcutta HC rejects Petition to change Tariff Head from CET to GST to Avail Lower Rates [Read Order]")
Calcutta HC rejects Petition to change Tariff Head from CET to GST to Avail Lower Rates [Read Order]
The Calcutta High Court (HC) bench of Justice Md.Nizamuddin rejected the writ petition to change the tariff heading from Central Excise Tax...
![Writ Court should not act as Expertise to classify Products Under Customs Tariff Act, requires Technical Analysis: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Writ-Court-Products-Customs-Tariff-Act-Customs-Technical-Analysis-Calcutta-High-Court-taxscan.jpg "Writ Court should not act as Expertise to classify Products Under Customs Tariff Act, requires Technical Analysis: Calcutta HC [Read Order]")
![Demand of Duty on Test Production before starting Commercial Production is not tenable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Demand-of-duty-test-production-starting-commercial-production-CESTAT-Taxscan.jpg "Demand of Duty on Test Production before starting Commercial Production is not tenable: CESTAT [Read Order]")
![Absence of Corroborative Evidence on Misclassification as Ingredients to invoke Extended Period of Limitation u/s 11A, No Penalty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/corroborative-evidence-penalty-CESTAT-taxscan.jpeg "Absence of Corroborative Evidence on Misclassification as Ingredients to invoke Extended Period of Limitation u/s 11A, No Penalty: CESTAT [Read Order]")
![Demand for excess CENVAT Credit cant be based on Third Partys Statement: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Demand-for-excess-CENVAT-credit-third-partys-statement-CESTAT-Taxscan.jpg "Demand for excess CENVAT Credit cant be based on Third Partys Statement: CESTAT [Read Order]")
No Duty can be demanded on Semi-finished Goods lying at time of de-bonding of 100% EOU: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Ahmedabad Bench held that no duty can be demanded on semi-finished goods lying at time of de-bonding of 100% EOU (Export Oriented...
![No Duty can be demanded on Semi-finished Goods lying at time of de-bonding of 100% EOU: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Duty-Semi-finished-Goods-de-bonding-EOU-CESTAT-taxscan.jpg "No Duty can be demanded on Semi-finished Goods lying at time of de-bonding of 100% EOU: CESTAT [Read Order]")
Demand to pay NCCD for Partially Oriented Yarn: CESTAT holds demand under proviso to Section 11AC not sustainable as entire period beyond one year [Read Order]
The Customs Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad held a demand to pay NNCD for Partially Oriented Yarn under proviso to Section 11AC not sustainable for an entire period...
![Demand to pay NCCD for Partially Oriented Yarn: CESTAT holds demand under proviso to Section 11AC not sustainable as entire period beyond one year [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/NCCD-Yarn-CESTAT-demand-taxscan.jpg "Demand to pay NCCD for Partially Oriented Yarn: CESTAT holds demand under proviso to Section 11AC not sustainable as entire period beyond one year [Read Order]")
![Maha Pasand Jarda Scented Tobacco classifiable as Chewing Tobacco: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Maha-Pasand-Jarda-Tobacco-Chewing-Tobacco-CESTAT-taxscan.jpg "Maha Pasand Jarda Scented Tobacco classifiable as Chewing Tobacco: CESTAT [Read Order]")
Imposition of Penalty under CENVAT Credit Rule will not sustain in the absence of Suppression of Fact: CESTAT [Read Order]
In a significant ruling, the Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that imposition of penalty under the CENVAT Credit rule will not sustainable in...
![Imposition of Penalty under CENVAT Credit Rule will not sustain in the absence of Suppression of Fact: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/penalty-CENVAT-Credit-rule-CESTAT-taxscan.jpeg "Imposition of Penalty under CENVAT Credit Rule will not sustain in the absence of Suppression of Fact: CESTAT [Read Order]")
Refund Claims relating to Finalization of Provisional Assessment not covered by Section 11B of the Central Excise Act: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the refund claims relating to the finalization of provisional assessment are not covered under the...
![Refund Claims relating to Finalization of Provisional Assessment not covered by Section 11B of the Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Refund-Claims-refund-Finalization-Provisional-Assessment-Section-11B-Central-Excise-Act-CESTAT-Taxscan.jpg "Refund Claims relating to Finalization of Provisional Assessment not covered by Section 11B of the Central Excise Act: CESTAT [Read Order]")
Classification of ‘Nimbooz’ as ‘Lemonade’ or ‘Fruit Pulp or Fruit Juice Based Drinks’: Supreme to Decide [Read Order]
A two-judge bench of the Supreme Court will consider the issue of whether the product `Nimbooz' can be classified under item `Lemonade' Or `Fruit Pulp Or Fruit Juice Based Drinks.' The appellants,...
![Classification of ‘Nimbooz’ as ‘Lemonade’ or ‘Fruit Pulp or Fruit Juice Based Drinks’: Supreme to Decide [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Classification-Nimbooz-Lemonade-Fruit-Pulp-Fruit-Juice-Drinks-Supreme-Court-Taxscan.jpg "Classification of ‘Nimbooz’ as ‘Lemonade’ or ‘Fruit Pulp or Fruit Juice Based Drinks’: Supreme to Decide [Read Order]")