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  • 2018 (5) TMI 111

    Valuation - part of sales consideration or not? - Delivery charges - the decision in the case of C.C.E., Visakhapatnam-II Versus Hindustan Petroleum Corporation Ltd. 2017 (1) TMI 1575 - ANDHRA PRADESH HIGH COURT contested - Held that - We are not inclined to interfere with the order passed by the High Court - SLP dismissed.

  • 2018 (4) TMI 1457

    Monetary amount involved in the appeal - the decision in the case of M/s Pioneer Industries Versus C.C.E. & S.T. -Bhavnagar 2017 (4) TMI 687 - CESTAT AHMEDABAD contested - Held that - In view of the small amount of revenue involved, we are not inclined to interfere with the impugned order - appeal dismissed.

  • 2018 (4) TMI 1456

    Classification of goods - Chewing Tobacco - the decision in the case of M/s Hira Packaging Versus CCE, Raipur 2017 (9) TMI 346 - CESTAT NEW DELHI contested - Held that - there are no merits in these appeals - Admission is refused and the civil appeals are, accordingly, dismissed.

  • 2018 (4) TMI 1319

    First charge on the (hypothecated) property in auction - recovery of the Central Excise dues - Held that - The claim of the Corporation with regard the first charge on the property was answered by the High Court by holding that the stage for enforcement of the charge would come only when the property is sold for recovery of the Central Excise dues and therefore, the issue raised with regard to the first charge on the property is pre-mature. - The....... + More

  • 2018 (4) TMI 721

    Classification of goods - coconut oil in packings upto 2 litres/packings upto 500ml - While the assessee(s) contended that coconut oil in small packings is also classifiable as coconut oil under Heading 1513 the revenue claimed classification of the said products as hair oil under Heading 3305 while conceding that coconut oil in large packings i.e. beyond 2 Kgs. merited classification under Heading 1513 - Whether classifiable under Heading 1513 o....... + More

  • 2018 (3) TMI 1647

    Manufacture or service - appellants case is that the learned Tribunal was plainly wrong in recording the finding that the Blinds in question are movable properties and can be removed/dismantled and consequentially imposing penalty. If that is so, the....... + More

  • 2018 (3) TMI 993

    CENVAT credit - Input service - GTA - goods transport agency service availed for transport of goods from the place of removal to depots or the buyers premises - interpretation of statute - input service which is defined in Rule 2(l) of the CENVAT Credit Rules, 2004 - Held that - the expression used in the aforesaid Rule is from the place of removal . It has to be from the place of removal upto a certain point. Therefore, tax paid on the transport....... + More

  • 2018 (3) TMI 549

    Valuation - clearance of polyester staple fibre to some customers who were in possession of import licences for inputs that had been invalidated as a condition for such procurement - the decision in the case of Commissioner of Central Excise, Nagpur Versus Indorama Textiles Ltd 2017 (8) TMI 1042 - CESTAT MUMBAI contested - Held that - Whether the facts set out in the said order to distinguish the case of respondent-assessee and the case of IFGL 2....... + More

  • 2018 (2) TMI 1776

    Appellant prays for and is permitted to move the learned Tribunal for reconsideration of the impugned order insofar as the issue with regard to invocation of the extended period of limitation is concerned - appeal disposed off.

  • 2018 (2) TMI 1751

    Valutaion - includibility - insurance charges - Held that - there are no ground to interfere - The appeals are accordingly dismissed.

  • 2018 (2) TMI 1112

    Classification of goods - components/parts of a boiler - whether the essential components/parts of a boiler cleared by the assessee would attract duty under sub-heading 8402.10 of the first schedule of Central Excise Tariff Act, 1985 or sub-heading 8402.90 of the said schedule? - Held that - relying on the HSN note Part V under Section XVI, it is concluded that such components which are essential to classify the boiler as a machine, even if trans....... + More

  • 2018 (2) TMI 825

    SSI Exemption - use of Brand name - denial of exemption on the ground that that affixing the name, logo and particulars of buyers like the FCI and State Governments amounts to affixing on the jute bags a brand name . - Held that - merely because the name of an institution is printed or embroidered on articles would not mean that they would become branded products. A brand name, in addition to the name or logo, would have to be given in order to a....... + More

  • 2018 (2) TMI 824

    Valuation - clearance of manufactured computers after pre-loadingh with Application Software - misdeclaration of value - the decision in the case of Hewlett Packard India Sales (P) Ltd. Versus Commissioner of Central Excise, Pondicherry 2017 (7) TMI 406 - CESTAT CHENNAI contested, where it was held that Deduction of software cost has to be on the basis of amount equivalent to market prices of the comparable product, that the cost of operating sof....... + More

  • 2018 (2) TMI 285

    CENVAT credit - input services - service tax paid on goods that are transported to the purchaser after the sale - place of removal - whether the expression input service as defined in Rule 2(l) of the CCR, 2004, in the context of a service provider, would also include services which are used in or in relation to providing taxation output services described in the definition and the outward transportation to the purchaser would be treated as beyon....... + More

  • 2018 (2) TMI 223

    Valuation - section 4 or 4A - switch gears weighing more than 25 kg. each cleared to dealers - the decision in the case of M/s HPL electric & Power Limited Versus CCE, New Delhi 2017 (11) TMI 17 - CESTAT NEW DELHI contested, where it was held tha....... + More

  • 2018 (2) TMI 117

    CENVAT Credit - Input services in relation to GTA - transportation of their final product from their premises to customers premises - scope of the restriction upto to place of removal - Rule 2(l)(ii) of the CC Rules, 2004 - validity of CBEC vide its Circular No. 97/8/2007-ST dated August 23, 2007 issued before the amendment for the issues post amendment - Held that - In the first instance, it needs to be kept in mind that Board s Circular dated A....... + More

  • 2018 (1) TMI 1368

    Classification of goods - contract for complete installation of the lifts on lump sum basis - complete lift or parts/components - Held that - Appeal admitted.

  • 2018 (1) TMI 1350

    Business Auxiliary Service - Sale of SIM cards - Held that - Let these matters be listed after four weeks for final disposal.

  • 2017 (11) TMI 1701

    Classification of goods - boora - mishri - batasha - makhana - N/N. 57/2008 CE dated 05.12.2008 - whether the goods fall under CTH 17019100 or otherwise? - Held that - There are no cogent reason to entertain the appeals. The judgment impugned does not warrant any interference - appeal dismissed.

  • 2017 (11) TMI 1670

    SSI Exemption - rural area - use of Brand name - Held that - There is no merit in the present appeal - Admission is refused and the civil appeal is, accordingly, dismissed.

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