![WAPs with MIMO but Without LTE Standards Eligible for Customs Duty Exemption: CESTAT Overrules Depts Interpretation [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/500x300_2049986-site-img-2.webp "WAPs with MIMO but Without LTE Standards Eligible for Customs Duty Exemption: CESTAT Overrules Depts Interpretation [Read Order]")
WAPs with MIMO but Without LTE Standards Eligible for Customs Duty Exemption: CESTAT Overrules Dept's Interpretation [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that Wireless Access Points (WAPs) using MIMO technology...
![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]")
![Royalty on Net Sales for Manufacturing Know-How by Owens Corning Not Addable to Customs Value of Imports u/r 10(1)(c) of CVR: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/16/250x150_2045127-cestat-cestat-chennai-royalty-taxscan.webp "Royalty on Net Sales for Manufacturing Know-How by Owens Corning Not Addable to Customs Value of Imports u/r 10(1)(c) of CVR: CESTAT [Read Order]")
![CESTAT WEEKLY ROUND-UP [June 09 to June 14, 2025]](https://images.taxscan.in/h-upload/2025/06/14/250x150_2044364-cestat-weekly-round-up-cestat-round-up-weekly-round-up-taxscan.webp "CESTAT WEEKLY ROUND-UP [June 09 to June 14, 2025]")
![CENVAT Credit Allowed on Dealer-Issued Invoices: CESTAT Clarifies Importer Registration Not Mandatory [Read Order]](https://images.taxscan.in/h-upload/2025/06/14/250x150_2044281-cenvat-credit-taxscan.webp "CENVAT Credit Allowed on Dealer-Issued Invoices: CESTAT Clarifies Importer Registration Not Mandatory [Read Order]")
Fulfilment of Conditions of Customs Notification Not Applicable When goods imported were destroyed in fire: CESTAT Allows Customs Duty Redemption to Piramal Enterprises [Read Order]
In a recent case, the Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) allowed the customs duty redemption to Piramal Enterprises as the fulfilment of Conditions...
![Fulfilment of Conditions of Customs Notification Not Applicable When goods imported were destroyed in fire: CESTAT Allows Customs Duty Redemption to Piramal Enterprises [Read Order]](https://images.taxscan.in/h-upload/2025/06/13/500x300_2043551-customs-notification-cestat-taxscan.webp "Fulfilment of Conditions of Customs Notification Not Applicable When goods imported were destroyed in fire: CESTAT Allows Customs Duty Redemption to Piramal Enterprises [Read Order]")
Relief for Hindustan Unilever: CESTAT Rules Skin Care Petroleum Jelly Variants as “Cosmetics”, Sets Aside Excise Duty Demand [Read Order]
The Chennai Bench of Customs,Excise and Service Tax Appellate Tribunal ( CESTAT ) granted relief to Hindustan Unilever Ltd, by holding that its skin care variants Petroleum Jelly Baby and Petroleum ...
![Relief for Hindustan Unilever: CESTAT Rules Skin Care Petroleum Jelly Variants as “Cosmetics”, Sets Aside Excise Duty Demand [Read Order]](https://images.taxscan.in/h-upload/2025/06/12/500x300_2042977-hindustan-unilever-ltd-cestat-rejection-of-fixation-special-rate-taxscan.webp "Relief for Hindustan Unilever: CESTAT Rules Skin Care Petroleum Jelly Variants as “Cosmetics”, Sets Aside Excise Duty Demand [Read Order]")
No Service Tax Payable on Foreign Bank Charges as No Direct Service Rendered to Exporter: CESTAT [Read Order]
The Chennai Bench of Customs,Excise and Service Tax Appellate Tribunal ( CESTAT ) held that no service tax was payable on foreign bank charges deducted from export remittances, as no direct service ...
![No Service Tax Payable on Foreign Bank Charges as No Direct Service Rendered to Exporter: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/11/500x300_2042354-no-service-tax.webp "No Service Tax Payable on Foreign Bank Charges as No Direct Service Rendered to Exporter: CESTAT [Read Order]")
Self-Certification by Exporter or CA Enough to Prove Nexus for Refund on Export Services: CESTAT [Read Order]
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that self-certification by the exporter or a Chartered Accountant (CA)is sufficient to establish the nexus ...
![Self-Certification by Exporter or CA Enough to Prove Nexus for Refund on Export Services: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/11/500x300_2042345-export-services-cestat-refund-taxscan.webp "Self-Certification by Exporter or CA Enough to Prove Nexus for Refund on Export Services: CESTAT [Read Order]")
Incorrect Fabric Label on Reimported Goods: CESTAT Finds No Misdeclaration as Composition Remains Same and Customs Duty Drawback Is Returned [Read Order]
The Chennai Bench of Customs,Excise and Service Tax Appellate Tribunal ( CESTAT ) found no misdeclaration in the case of incorrect fabric labels on reimported goods, as the actual fabric composition...
![Incorrect Fabric Label on Reimported Goods: CESTAT Finds No Misdeclaration as Composition Remains Same and Customs Duty Drawback Is Returned [Read Order]](https://images.taxscan.in/h-upload/2025/06/11/500x300_2042321-reimported-goods-cestat-taxscan.webp "Incorrect Fabric Label on Reimported Goods: CESTAT Finds No Misdeclaration as Composition Remains Same and Customs Duty Drawback Is Returned [Read Order]")
Registration of Premises Not Mandatory to Claim Refund of Unutilized CENVAT Credit on Input Services: CESTAT [Read Order]
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that registration of premises is not mandatory to claim a refund of unutilized CENVAT credit on input...
![Registration of Premises Not Mandatory to Claim Refund of Unutilized CENVAT Credit on Input Services: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/11/500x300_2042339-registration-of-premises-not-mandatory-registration-of-premises-taxscan.webp "Registration of Premises Not Mandatory to Claim Refund of Unutilized CENVAT Credit on Input Services: CESTAT [Read Order]")
Penalty on CHA for Not Verifying Export Credentials: CESTAT Sets Aside Penalty, Says CHALR Rules Apply [Read Order]
The Chennai Bench of Customs,Excise and Service Tax Appellate Tribunal ( CESTAT ) set aside penalties imposed on a Custom House Agent employee, holding that procedural lapses such as failing to...
![Penalty on CHA for Not Verifying Export Credentials: CESTAT Sets Aside Penalty, Says CHALR Rules Apply [Read Order]](https://images.taxscan.in/h-upload/2025/06/11/500x300_2042323-penalty-taxpayer-itat-confirms-penalty-taxscan-1.webp "Penalty on CHA for Not Verifying Export Credentials: CESTAT Sets Aside Penalty, Says CHALR Rules Apply [Read Order]")