![Customs Duty Exemption on Imported Parts for Lithium-Ion Batteries allowed for Ambrane India as Assembly Qualifies as ‘Manufacture’: Supreme Court Upholds CESTAT Order [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/500x300_2092643-customs-duty-exemption-taxscan.webp "Customs Duty Exemption on Imported Parts for Lithium-Ion Batteries allowed for Ambrane India as Assembly Qualifies as ‘Manufacture’: Supreme Court Upholds CESTAT Order [Read Order]")
Customs Duty Exemption on Imported Parts for Lithium-Ion Batteries allowed for Ambrane India as Assembly Qualifies as ‘Manufacture’: Supreme Court Upholds CESTAT Order [Read Order]
The Supreme Court of India, upheld the Customs,Excise and Service Tax Appellate Tribunal (CESTAT ) order allowing customs duty exemption on imported...
![Liability to Pay Service Tax under Reverse Charge for Foreign Services: CESTAT Rules No Liability Post 1st July 2012 [Read Order]](https://images.taxscan.in/h-upload/2025/09/08/250x150_2084709-service-tax-foriegn-services-taxscan.webp "Liability to Pay Service Tax under Reverse Charge for Foreign Services: CESTAT Rules No Liability Post 1st July 2012 [Read Order]")
![CESTAT Allows Concessional Duty Benefit on Aluminium Based Laminates Used in MCPCBs [Read Order]](https://images.taxscan.in/h-upload/2025/07/07/250x150_2060599-manufacture-of-metal-clad-printed-circuit-boards.webp "CESTAT Allows Concessional Duty Benefit on Aluminium Based Laminates Used in MCPCBs [Read Order]")
![Consignment Note Mandatory for GTA Classification under Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Consignment-Note.jpg "Consignment Note Mandatory for GTA Classification under Service Tax: CESTAT [Read Order]")
![CESTAT Dismisses Departments Appeal, Rules Fitout Lease as Deemed Sale, Not Subject to Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Deemed-Sale-CESTAT-TAXSCAN.jpg "CESTAT Dismisses Departments Appeal, Rules Fitout Lease as Deemed Sale, Not Subject to Service Tax [Read Order]")
CESTAT Sets Aside ₹10 Lakh Penalty under Rule 26(1) Due to Lack of Goods Confiscation [Read Order]
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)set aside a ₹10 lakh penalty imposed under Rule 26(1) of the Central Excise Rules, 2002, due to the absence of goods...
![CESTAT Sets Aside ₹10 Lakh Penalty under Rule 26(1) Due to Lack of Goods Confiscation [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/CESTAT-delhi.jpg "CESTAT Sets Aside ₹10 Lakh Penalty under Rule 26(1) Due to Lack of Goods Confiscation [Read Order]")
No Commencement of Commercial Production of Aluminium, Benefit of Excise Notification not Allowable: CESTAT [Read Order]
The Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that benefit of excise notification not allowable in absence of commencement of commercial...
![No Commencement of Commercial Production of Aluminium, Benefit of Excise Notification not Allowable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-Commencement-Commercial-Production-Aluminium-Benefit-Excise-CESTAT-TAXSCAN.jpg "No Commencement of Commercial Production of Aluminium, Benefit of Excise Notification not Allowable: CESTAT [Read Order]")
No Authority given to Customs Broker to Re-Determine Value of Any Imported or Exported Goods used in Custom Purposes as per CBLR : CESTAT [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no authority was given to the Customs Broker to determine or re-determine the value of any imported or...
![No Authority given to Customs Broker to Re-Determine Value of Any Imported or Exported Goods used in Custom Purposes as per CBLR : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Authority-Authority-No-Authority-given-to-Customs-Broker-Customs-Broker-Re-Determine-cestat-taxscan.jpg "No Authority given to Customs Broker to Re-Determine Value of Any Imported or Exported Goods used in Custom Purposes as per CBLR : CESTAT [Read Order]")
CESTAT Quashes Cancellation of Customs Brokers licence on Ground of Non Violation of Regulations 11(d), 11(e) and11(n) of CBLR [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the cancellation of the Customs broker license on the ground of non-violation of regulations of 11(d),...
![CESTAT Quashes Cancellation of Customs Brokers licence on Ground of Non Violation of Regulations 11(d), 11(e) and11(n) of CBLR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CESTAT-CESTAT-Quashes-Cancellation-of-Customs-Brokers-licence-CESTAT-Quashes-Cancellation-of-Customs-Brokers-licence-on-Ground-of-Non-Violation-of-Regulations-taxscan.jpg "CESTAT Quashes Cancellation of Customs Brokers licence on Ground of Non Violation of Regulations 11(d), 11(e) and11(n) of CBLR [Read Order]")
Imported Guar Gum was of Food Grade: CESTAT confirms Re-determining value based on Contemporaneous Values of Imports available in NIDB
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), confirmed the re-determining value based on contemporaneous values of imports available in the National Import...
Right of Redemption available as Imported Areca Nuts are not Prohibited Goods: CESTAT confirms Reduction of Penalty [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), confirmed the reduction of penalty on the ground that the right of redemption is available as imported areca...
![Right of Redemption available as Imported Areca Nuts are not Prohibited Goods: CESTAT confirms Reduction of Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Redemption-Imported-Areca-Nuts-Prohibited-Goods-CESTAT-Reduction-of-Penalty-Penalty-taxscan.jpg "Right of Redemption available as Imported Areca Nuts are not Prohibited Goods: CESTAT confirms Reduction of Penalty [Read Order]")
No recovery by Customs authorities when amount claimed is not Duty: CESTAT confirms Customs Duty Exemption [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), confirmed the customs duty exemption and reiterated that there can be no recovery by Customs authorities when...
![No recovery by Customs authorities when amount claimed is not Duty: CESTAT confirms Customs Duty Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Customs-authorities-Customs-duty-CESTAT-customs-duty-exemption-taxscan.jpg "No recovery by Customs authorities when amount claimed is not Duty: CESTAT confirms Customs Duty Exemption [Read Order]")