![New condition which Does not Form Part of Exemption Notification cannot be Introduced through Circular: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Exemption-Notification-Circular-Exemption-CESTAT-taxscan.jpg "New condition which Does not Form Part of Exemption Notification cannot be Introduced through Circular: CESTAT [Read Order]")
New condition which Does not Form Part of Exemption Notification cannot be Introduced through Circular: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that a new condition that does not form part of the...
![Castable Refractory Goods Supplied to Power Projects are Eligible for Exemption from Excise Duty under Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Castable-Refractory-Goods-Supplied-to-Power-Projects-Exemption-Castable-Refractory-Goods-Power-Projects-Excise-Duty-under-Exemption-Notification-CESTAT-taxscan.jpg "Castable Refractory Goods Supplied to Power Projects are Eligible for Exemption from Excise Duty under Exemption Notification: CESTAT [Read Order]")
![Availment of Condition based Excise Exemption Notification is choice to Assessee: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Availment-Condition-Based-Excise-Exemption-Notification-Assessee-CESTAT-taxscan.jpg "Availment of Condition based Excise Exemption Notification is choice to Assessee: CESTAT [Read Order]")
![Relief to Intas Pharmaceuticals: CESTAT rules Benefit of Customs Duty cannot be Denied to Loan Licensee Importer [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Relief-Intas-Pharmaceuticals-CESTAT-Benefit-Customs-Duty-Denied-Loan-Licensee-Importer-TAXSCAN.jpg "Relief to Intas Pharmaceuticals: CESTAT rules Benefit of Customs Duty cannot be Denied to Loan Licensee Importer [Read Order]")
![Burden Lies on Assessee to Prove that his Case Falls under Exemption Notification: CESTAT confirms Service Tax Demand on Restaurant Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Burden-Lies-Assessee-Prove-Case-Falls-Exemption-Notification-CESTAT-Service-Tax-Demand-Restaurant-Service-TAXSCAN.jpg "Burden Lies on Assessee to Prove that his Case Falls under Exemption Notification: CESTAT confirms Service Tax Demand on Restaurant Service [Read Order]")
Manufacture of Veterinary Products Falls Under Category of “Intravenous Fluid” Eligible for Exemption from Excise Duty under Exemption Notification: SC [Read Judgement]
In a recent case, the Supreme Court of India held that the manufacture of veterinary products which fall under the category of ‘intravenous fluid’ was eligible for exempt from excise duty under...
![Manufacture of Veterinary Products Falls Under Category of “Intravenous Fluid” Eligible for Exemption from Excise Duty under Exemption Notification: SC [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/08/Manufacture-Veterinary-Products-Intravenous-Fluid-Eligible-Exemption-Excise-Duty-Exemption-Notification-SC-TAXSCAN.jpg "Manufacture of Veterinary Products Falls Under Category of “Intravenous Fluid” Eligible for Exemption from Excise Duty under Exemption Notification: SC [Read Judgement]")
Metal Finishing Chemical or Electroplating salt falls under Category of ‘Consumables’ are Entitled for Benefit of Exemption under Exemption Notification: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the metal finishing chemical or electroplating salts fall under the category of ‘consumables’ and are...
![Metal Finishing Chemical or Electroplating salt falls under Category of ‘Consumables’ are Entitled for Benefit of Exemption under Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Metal-Metal-Finishing-Metal-Finishing-Chemical-or-Electroplating-salt-falls-Chemical-or-Electroplating-salt-Exemption-Notification-cestat-taxscan.jpg "Metal Finishing Chemical or Electroplating salt falls under Category of ‘Consumables’ are Entitled for Benefit of Exemption under Exemption Notification: CESTAT [Read Order]")
Import of Spares and Other Specific items for Repair of Vessel by Ocean-Going Vessel is Eligible for Exemption from Customs Duty under Exemption Notification: CESTAT [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the import of spares and other specific items for repair of the vessel by the Ocean-Going Vessel was...
![Import of Spares and Other Specific items for Repair of Vessel by Ocean-Going Vessel is Eligible for Exemption from Customs Duty under Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Import-of-Spares-and-Other-Specific-items-for-Repair-of-Vessel-by-Ocean-Going-Vessel-is-Eligible-for-Exemption-from-Customs-Duty-under-Exemption-Notification-CESTAT-TAXSCAN.jpg "Import of Spares and Other Specific items for Repair of Vessel by Ocean-Going Vessel is Eligible for Exemption from Customs Duty under Exemption Notification: CESTAT [Read Order]")
Earphones Other than the parts of Cellular Mobile Phones Attracts only Basic Custom Duty of 10% under Exemption Notification: CESTAT [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the earphones other than the parts of the cellular mobile phones attract only basic customs duty of...
![Earphones Other than the parts of Cellular Mobile Phones Attracts only Basic Custom Duty of 10% under Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Earphones-Earphones-Other-than-the-parts-of-Cellular-Mobile-Phones-parts-of-Cellular-Mobile-Phones-Cellular-Mobile-Phones-Mobile-Phones-Custom-Duty-Exemption-Notification-Notification-CESTAT-Taxscan.jpg "Earphones Other than the parts of Cellular Mobile Phones Attracts only Basic Custom Duty of 10% under Exemption Notification: CESTAT [Read Order]")
Membrane System of Imported Goods are Eligible for Avail Benefits of Exemption of Custom Duty Under Exemption Notification: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the membrane system of imported goods is eligible for availing the benefits of exemption of customs duty...
![Membrane System of Imported Goods are Eligible for Avail Benefits of Exemption of Custom Duty Under Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Membrane-System-Membrane-System-of-Imported-Goods-Imported-Goods-Goods-Eligible-Eligible-for-Avail-Benefits-taxscan.jpg "Membrane System of Imported Goods are Eligible for Avail Benefits of Exemption of Custom Duty Under Exemption Notification: CESTAT [Read Order]")
GST not applicable on Transfer of going Concern by AAI to Adani Lucknow International Airport: AAR [Read Order]
The Uttar Pradesh Authority of Advance Ruling (AAR) has held that Goods and Services Tax (GST) is not applicable on the transfer of going concern by the Airport Authority of India (AAI) to Adani...
![GST not applicable on Transfer of going Concern by AAI to Adani Lucknow International Airport: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/GST-AAI-Adani-Lucknow-International-Airport-AAR-Taxscan.jpg "GST not applicable on Transfer of going Concern by AAI to Adani Lucknow International Airport: AAR [Read Order]")