Emotionally Intelligent Companion Device For Children Is Classifiable As 'Automatic Data Processing Machines' And Not 'Plastic Toys': CESTAT

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that MIKO II, an “emotionally intelligent companion device” that is a 'human-like' companion for children, is classifiable as an automatic data processing machine and not 'a plastic toy'.The bench of Ajay Sharma (Judicial Member) and C. J. Mathew (Technical Member) has observed that the description...

CESTAT Classifies 'Brush Cutters' As Hand Held Agricultural Tool

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has classified the 'brush cutters' as hand-held agricultural tools.The bench of P. Dinesha (Judicial Member) and M. Ajit Kumar (Technical Member) has observed that goods, which are handheld machines, would, at first sight, and by their popular name, 'brush cutter', be more suitable to be classified under CTH...

No Customs Duty Exemption Available To Battery Fuse Units, CESTAT Dismisses Bharti Airtel's Appeal

The Bangalore bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), while dismissing the appeal filed by Bharti Airtel, held that no customs duty exemption is available to battery fuse units (BFU).The bench of D.M. Misra (Judicial Member) and R. Bhagya Devi (Technical Member) has observed that the BFU is not an integral part of the communication system as claimed by...

Inputs Used For Fabrication Of Tower, Shelter Used For Providing Telephone Services, BSNL Entitled To Avail Cenvat Credit: CESTAT

The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that inputs used for the fabrication of towers and shelters used for providing telephone services are entitled to BSNL cenvat credit.The bench of Ashok Jindal (Judicial Member) and K. Anpazhakan (Technical Member) has relied on the decision of the Delhi High Court in the case of Vodafone Mobile...

Handling Of Container Can't To Be Covered Under Taxable Activity Of Cargo Handling: CESTAT

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the handling of containers cannot be covered under the taxable activity of cargo handling.The bench for Rachna Gupta (Judicial Member) and Hemambika R. Priya (Technical Member) has observed that, as per the dictionary, cargo also means goods carried on a ship, aircraft, or motor vehicle. The...

Mis-Declaration Of Country Of Origin In Bills Of Entry Is Immaterial Towards The Valuation: CESTAT

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that mis declaration of origin being an issue technical in nature does not seem to form any implication towards the revenue. The bench of Ramesh Nair (Judicial Member) and C. L. Mahar (Technical Member) has observed that mis-declaration of origin being an issue technical in nature does not seem to...

Advertisement Expenses Incurred By Dealers Not To Be Included In Assessable Value For Payment Of Excise Duty: CESTAT

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the advertisement expenses incurred by the dealers on their own accord are not to be included in the assessable value for the purpose of payment of excise duty.The bench of S. S. Garg (Judicial Member) and Rajeev Tandon (Technical Member) has observed that expenses are purely optional at the end...

Remuneration Paid To Whole-Time Directors As Commission Based On Profit Doesn't Attract Service Tax: CESTAT

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that remuneration paid to whole-time directors as commission based on profit doesn't attract service tax.The bench of Sulekha Beevi C.S. (Judicial Member) and C.L. Mahar (Technical Member) has observed that the whole-time director is essentially an employee of the company, and accordingly,...

In Absence Of Service Recipient And Service Provided Service Tax Can't Be Demanded And Confirmed: CESTAT

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that in the absence of such service recipient and service provided service tax cannot be demanded and confirmed.The bench of Rachna Gupta (Judicial Member) and Hemambika R. Priya (Technical Member) has observed that it is the burden cast upon the department to show that the assessee has recovered the cost...

Excise Duty Not Payable On Waste And Scrap Of Packing Material Of Inputs If Travels Beyond Show-Cause Notice: CESTAT

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that excise duty is not payable on waste and scrap packing material of inputs, and demand is not sustainable if it has travelled beyond the show-cause notice.The bench of Suvendu Kumar Pati (Judicial Member) and Anil G. Shakkarwar (Technical Member) has observed that no demand is raised on the Appellant...

Services Of Planning Travel Itinerary Of Clients Classified As “Air Travel Agent” And Not Under Business Support Service: CESTAT

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that services for planning travel itineraries for clients are classified as “air travel agents” and not under business support services.The bench of Binu Tamta (Judicial Member) and Hemambika R. Priya (Technical Member) has observed that the definition of “air travel agent” includes all...

Customs Act | Importer's Subsequent Import Bill Be Discarded If Undervalued To Previously Imported Identical Or Similar Goods: Supreme Court

Recently, the Supreme Court held that under the Customs Act, the Importer's Bill of Entry of subsequent imported goods can be discarded if the subsequent imported goods are undervalued to the previously imported identical or similar goods. Affirming the findings of the Central Customs, Excise & Service Tax Appellate Tribunal (“CESTAT”), the Bench comprising Justices Abhay S. Oka...