{"id":325228,"date":"2024-06-27T15:30:46","date_gmt":"2024-06-27T10:00:46","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=325228"},"modified":"2024-07-17T14:58:29","modified_gmt":"2024-07-17T09:28:29","slug":"cestat-allows-appeal-by-hindustan-coca-cola-beverages-challenging-classification-of-minute-maid-nimbu-fresh-as-lemonade","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/27\/cestat-allows-appeal-by-hindustan-coca-cola-beverages-challenging-classification-of-minute-maid-nimbu-fresh-as-lemonade\/","title":{"rendered":"CESTAT allows appeal by Hindustan Coca Cola Beverages challenging classification of \u2018Minute Maid Nimbu Fresh\u2019 as lemonade instead of fruit pulp or fruit drink"},"content":{"rendered":"
\n

Customs, Excise and Service Tax Appellate Tribunal, Allahabad:<\/span> In an appeal arising out of order dated 23-04-2015, passed by Commissioner (Appeals-I) Central Excise, Meerut (‘the Appellate Auhtority’), whereby the product ‘Minute Maid Nimbu Fresh’ was classified as lemonade, the Bench of P.K. Choudhary, Member (Judicial)<\/span> and Sanjiv Srivastava, Member (Technical) relied on Brindavan Beverages (P) Ltd. v. Commr. of Customs, Central Excise<\/span>, 2019 SCC Online CESTAT 9229<\/a>, wherein it was held that Minute Maid Nimbu Fresh was classifiable under the category of ‘fruit pulp or fruit juice-based drinks’. Accordingly, the Tribunal allowed the present appeal.<\/p>\n

Background<\/p>\n

The Appellant-Hindustan Coca Cola Beverages Private Limited, were engaged in the manufacture of aerated drinks and fruit pulp or fruit juice-based drinks under different brand names, classifying them under Chapter 22 of the First Schedule of the Central Excise Tariff Act, 1985. On 19-03-2011, the appellant commenced the production of ‘Minute Maid Nimbu Fresh’ (‘impugned product’) in returnable glass bottle of size 200ml and classified the same as fruit pulp or fruit juice drink. The Appellant was duly clearing the same at the rate of 5% duty.<\/p>\n

A show cause notice dated 31-05-2013 was issued to the appellant, proposing to recover Central Excise Duty payable on the impugned product, during the period of April 2011 to August 2012, on the grounds that the appellant had misclassified the product as fruit pulp or fruit drink, instead of lemonade. Therefore, the appellant had contravened the provisions of Central Excise Rules, 2002. It was alleged that the appellant was required to pay duty at 10% during 19-03-2011 to 16-03-2012, and at the rate of 12% from 17-03-2012 onwards on the transactional value on the clearances of the impugned product by classifying the product.<\/p>\n

Subsequently, Additional Commissioner, Central Excise, Meerut, vide order dated 30-09-2014, held that the impugned product was classified as ‘lemonade’. Further, this order was challenged by the appellant before the Appellate Authority, whereby the original order was upheld to the extent it confirmed the duty demand. However, the quantum of penalty was reduced to Rs. 17,02,649, on account of misclassification. Thus, aggrieved by the order passed by the Appellate Authority, appellant filed the present appeal.<\/p>\n

Analysis, Law, and Decision<\/p>\n

The Tribunal stated that the Appellate Authority had relied on Hindustan Coca-Cola Beverages (P) Ltd. v. CCE, 2014 SCC Online CESTAT 5118<\/a>, however, the larger bench in Brindavan Beverages (P) Ltd. v. Commr. of Customs, Central Excise<\/span>, 2019 SCC Online CESTAT 9229<\/a> (‘Brindavan Beverages case’)<\/span> did not agree with the decisions laid down in former case. The Tribunal relied on Brindavan Beverages case (supra)<\/span>, wherein it was held that the impugned product was classifiable under the category of “fruit pulp or fruit juice-based drinks”. It was held that when the lime juice was added but the fruit content of lime or lemon juice was not less that 5%, the product would be classified as fruit juice-based drinks, but if the lime or lemon juice content was less than 5%, then it would be classified as lemonade.<\/p>\n

Thus, the Tribunal allowed the appeal filed by the appellant.<\/p>\n

[Hindustan Coca Cola Beverages (P) Ltd. v. CCE, 2024 SCC OnLine CESTAT 662<\/a>, Order dated 25-06-2024<\/span>]<\/p>\n\n

Advocates who appeared in this case:<\/p>\n

For the Appellant:<\/span> Atul Gupta, Advocate;<\/p>\n

For the Respondent:<\/span> Manish Raj, Authorised Representative for the Respondent.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

A show cause notice was issued to the appellant, to recover Central Excise Duty payable on the impugned product, during the period of April 2011 to August 2012, on the grounds that the appellant had misclassified the product as fruit pulp or fruit drink, instead of lemonade.<\/p>\n","protected":false},"author":67520,"featured_media":319582,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[53315,70288,6651,54883,54885,70285,70287,70286],"class_list":["post-325228","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-central-excise-rules-2002","tag-central-excise-tariff-act-1985","tag-cestat","tag-fruit-juice","tag-fruit-pulp","tag-hindustan-coca-cola-beverages","tag-lemonade","tag-minute-maid-nimbu-fresh"],"yoast_head":"\nCESTAT allows appeal by Hindustan Coca Cola Beverages challenging classification of \u2018Minute Maid Nimbu Fresh\u2019 as lemonade| SCC Times<\/title>\n<meta name=\"description\" content=\"CESTAT allowed appeal by Hindustan Coca Cola Beverages challenging classification of \u2018Minute Maid Nimbu Fresh\u2019 as lemonade instead of fruit pulp or fruit drink.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/27\/cestat-allows-appeal-by-hindustan-coca-cola-beverages-challenging-classification-of-minute-maid-nimbu-fresh-as-lemonade\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CESTAT allows appeal by Hindustan Coca Cola Beverages challenging classification of \u2018Minute Maid Nimbu Fresh\u2019 as lemonade instead of fruit pulp or fruit drink\" \/>\n<meta property=\"og:description\" content=\"CESTAT allowed appeal by Hindustan Coca Cola Beverages challenging classification of \u2018Minute Maid Nimbu Fresh\u2019 as lemonade instead of fruit pulp or fruit drink.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/27\/cestat-allows-appeal-by-hindustan-coca-cola-beverages-challenging-classification-of-minute-maid-nimbu-fresh-as-lemonade\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2024-06-27T10:00:46+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-07-17T09:28:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"886\" \/>\n\t<meta property=\"og:image:height\" content=\"590\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Arushi\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"CESTAT allows appeal by Hindustan Coca Cola Beverages challenging classification of \u2018Minute Maid Nimbu Fresh\u2019 as lemonade instead of fruit pulp or fruit drink\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Arushi\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/27\/cestat-allows-appeal-by-hindustan-coca-cola-beverages-challenging-classification-of-minute-maid-nimbu-fresh-as-lemonade\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/27\/cestat-allows-appeal-by-hindustan-coca-cola-beverages-challenging-classification-of-minute-maid-nimbu-fresh-as-lemonade\/\",\"name\":\"CESTAT allows appeal by Hindustan Coca Cola Beverages challenging classification of \u2018Minute Maid Nimbu Fresh\u2019 as lemonade| SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/27\/cestat-allows-appeal-by-hindustan-coca-cola-beverages-challenging-classification-of-minute-maid-nimbu-fresh-as-lemonade\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/27\/cestat-allows-appeal-by-hindustan-coca-cola-beverages-challenging-classification-of-minute-maid-nimbu-fresh-as-lemonade\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp\",\"datePublished\":\"2024-06-27T10:00:46+00:00\",\"dateModified\":\"2024-07-17T09:28:29+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/ded7dcfe9a971ee0916ce27ee7c09c76\"},\"description\":\"CESTAT allowed appeal by Hindustan Coca Cola Beverages challenging classification of \u2018Minute Maid Nimbu Fresh\u2019 as lemonade instead of fruit pulp or fruit drink.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/27\/cestat-allows-appeal-by-hindustan-coca-cola-beverages-challenging-classification-of-minute-maid-nimbu-fresh-as-lemonade\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/27\/cestat-allows-appeal-by-hindustan-coca-cola-beverages-challenging-classification-of-minute-maid-nimbu-fresh-as-lemonade\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/27\/cestat-allows-appeal-by-hindustan-coca-cola-beverages-challenging-classification-of-minute-maid-nimbu-fresh-as-lemonade\/#primaryimage\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp\",\"width\":886,\"height\":590,\"caption\":\"CESTAT\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/27\/cestat-allows-appeal-by-hindustan-coca-cola-beverages-challenging-classification-of-minute-maid-nimbu-fresh-as-lemonade\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"CESTAT allows appeal by Hindustan Coca Cola Beverages challenging classification of \u2018Minute Maid Nimbu Fresh\u2019 as lemonade instead of fruit pulp or fruit drink\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/ded7dcfe9a971ee0916ce27ee7c09c76\",\"name\":\"Arushi\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/6b48b1199732c282ba60ff0b2a7076c33917ee6bd9aca6c333a92ceb8fcb6a3d?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/6b48b1199732c282ba60ff0b2a7076c33917ee6bd9aca6c333a92ceb8fcb6a3d?s=96&d=mm&r=g\",\"caption\":\"Arushi\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/arushi\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"CESTAT allows appeal by Hindustan Coca Cola Beverages challenging classification of \u2018Minute Maid Nimbu Fresh\u2019 as lemonade| SCC Times","description":"CESTAT allowed appeal by Hindustan Coca Cola Beverages challenging classification of \u2018Minute Maid Nimbu Fresh\u2019 as lemonade instead of fruit pulp or fruit drink.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/27\/cestat-allows-appeal-by-hindustan-coca-cola-beverages-challenging-classification-of-minute-maid-nimbu-fresh-as-lemonade\/","og_locale":"en_US","og_type":"article","og_title":"CESTAT allows appeal by Hindustan Coca Cola Beverages challenging classification of \u2018Minute Maid Nimbu Fresh\u2019 as lemonade instead of fruit pulp or fruit drink","og_description":"CESTAT allowed appeal by Hindustan Coca Cola Beverages challenging classification of \u2018Minute Maid Nimbu Fresh\u2019 as lemonade instead of fruit pulp or fruit drink.","og_url":"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/27\/cestat-allows-appeal-by-hindustan-coca-cola-beverages-challenging-classification-of-minute-maid-nimbu-fresh-as-lemonade\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2024-06-27T10:00:46+00:00","article_modified_time":"2024-07-17T09:28:29+00:00","og_image":[{"width":886,"height":590,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.jpg","type":"image\/jpeg"}],"author":"Arushi","twitter_card":"summary_large_image","twitter_title":"CESTAT allows appeal by Hindustan Coca Cola Beverages challenging classification of \u2018Minute Maid Nimbu Fresh\u2019 as lemonade instead of fruit pulp or fruit drink","twitter_misc":{"Written by":"Arushi","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/27\/cestat-allows-appeal-by-hindustan-coca-cola-beverages-challenging-classification-of-minute-maid-nimbu-fresh-as-lemonade\/","url":"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/27\/cestat-allows-appeal-by-hindustan-coca-cola-beverages-challenging-classification-of-minute-maid-nimbu-fresh-as-lemonade\/","name":"CESTAT allows appeal by Hindustan Coca Cola Beverages challenging classification of \u2018Minute Maid Nimbu Fresh\u2019 as lemonade| SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/27\/cestat-allows-appeal-by-hindustan-coca-cola-beverages-challenging-classification-of-minute-maid-nimbu-fresh-as-lemonade\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/27\/cestat-allows-appeal-by-hindustan-coca-cola-beverages-challenging-classification-of-minute-maid-nimbu-fresh-as-lemonade\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp","datePublished":"2024-06-27T10:00:46+00:00","dateModified":"2024-07-17T09:28:29+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/ded7dcfe9a971ee0916ce27ee7c09c76"},"description":"CESTAT allowed appeal by Hindustan Coca Cola Beverages challenging classification of \u2018Minute Maid Nimbu Fresh\u2019 as lemonade instead of fruit pulp or fruit drink.","breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/27\/cestat-allows-appeal-by-hindustan-coca-cola-beverages-challenging-classification-of-minute-maid-nimbu-fresh-as-lemonade\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2024\/06\/27\/cestat-allows-appeal-by-hindustan-coca-cola-beverages-challenging-classification-of-minute-maid-nimbu-fresh-as-lemonade\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/27\/cestat-allows-appeal-by-hindustan-coca-cola-beverages-challenging-classification-of-minute-maid-nimbu-fresh-as-lemonade\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp","width":886,"height":590,"caption":"CESTAT"},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/27\/cestat-allows-appeal-by-hindustan-coca-cola-beverages-challenging-classification-of-minute-maid-nimbu-fresh-as-lemonade\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"CESTAT allows appeal by Hindustan Coca Cola Beverages challenging classification of \u2018Minute Maid Nimbu Fresh\u2019 as lemonade instead of fruit pulp or fruit drink"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/ded7dcfe9a971ee0916ce27ee7c09c76","name":"Arushi","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/6b48b1199732c282ba60ff0b2a7076c33917ee6bd9aca6c333a92ceb8fcb6a3d?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6b48b1199732c282ba60ff0b2a7076c33917ee6bd9aca6c333a92ceb8fcb6a3d?s=96&d=mm&r=g","caption":"Arushi"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/arushi\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":269164,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/05\/can-tcs-collected-from-sale-of-scrap-be-included-in-the-assessable-value-for-charging-excise-duty-cestat-answers\/","url_meta":{"origin":325228,"position":0},"title":"Can TCS collected from sale of scrap be included in the assessable value for charging Excise Duty? CESTAT answers","author":"Editor","date":"July 5, 2022","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The coram of Ramesh Nair (Judicial Member) and Raju (Technical Member) allowed an appeal holding that TCS collected from sale of scrap cannot be included in the assessable value for charging excise duty which was filed by the aggrieved on the dismissal\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Customs, Excise and Services Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":213864,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/04\/23\/bom-cestat-to-exercise-appellate-jurisdiction-as-a-fact-finding-authority-cryptic-order-with-a-single-observation-set-aside\/","url_meta":{"origin":325228,"position":1},"title":"Bom | CESTAT to exercise appellate jurisdiction as a fact finding authority; ‘cryptic order’ with a single observation set aside","author":"Bhumika Indulia","date":"April 23, 2019","format":false,"excerpt":"Bombay High Court: S.C. Dharmadhikari and M.S. Karnik, JJ., allowed an appeal filed by the Commissioner of GST against the order of the Customs, Excise and Service Tax Appellate Tribunal, Mumbai. Rashtriya Chemicals and Fertilizers Ltd. (assessee) was registered with the Central Excise Department. In 2009, the assessee entered into\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":201686,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/12\/complete-dismantling-and-further-re-making-amounts-to-manufacture-appellant-was-not-required-to-reverse-cenvat-credit-under-section-162-of-central-excise-rules-cestat\/","url_meta":{"origin":325228,"position":2},"title":"Complete dismantling and further re-making amounts to manufacture; appellant was not required to reverse Cenvat credit under Section 16(2) of Central Excise Rules: CESTAT","author":"Bhumika Indulia","date":"September 12, 2018","format":false,"excerpt":"Customs, Excise & Service Tax Appellate Tribunal (CESTAT): A Division Bench comprising of Ashok Jindal Member (Judicial) and Anil G. Shakkarwar Member (Technical) set aside the impugned orders passed by CCE (Chandigarh- I). The appellant was engaged in the manufacture of Tractors and w.e.f. 09-07-2004 the tractors were exempted from\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":242626,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/22\/cestat-whether-there-can-be-a-claim-of-exclusion-of-the-freight-amount-from-arriving-at-the-assessable-value-for-the-purpose-of-payment-of-central-excise-duty-tribunal-explains\/","url_meta":{"origin":325228,"position":3},"title":"CESTAT | Whether there can be a claim of exclusion of the freight amount from arriving at the assessable value for the purpose of payment of central excise duty; Tribunal explains","author":"Editor","date":"January 22, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of P.K. Choudhary (Judicial Member) and P. Anjani Kumar (Technical Member) allowed an appeal filed by the assessee against the demand of Central Excise duty of Rs 5,25,70,268 along with equal penalty and applicable interest confirmed by the Commissioner, Central\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":269968,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/12\/does-empty-packaging-drums-of-cenvatable-input-attract-payment-of-excise-duty-or-cenvat-credit-cestat-answers\/","url_meta":{"origin":325228,"position":4},"title":"Does empty packaging drums of cenvatable input attract payment of excise duty or cenvat credit? CESTAT answers","author":"Editor","date":"July 12, 2022","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): While dealing with an issue relating to payment of 6% on empty packaging drums of cenvatable input considering the same as non-excisable goods, Ramesh Nair (Judicial Member) held that the empty packaging material of cenvatable input is not liable for payment.CA appearing\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Customs, Excise and Services Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":50901,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/06\/08\/term-allowed-to-be-sold-in-india-under-proviso-to-s-31-of-central-excise-act-1944-applicable-only-to-sales-made-in-dta-of-the-production-by-100-eous\/","url_meta":{"origin":325228,"position":5},"title":"Term \u201callowed to be sold in India\u201d under Proviso to S. 3(1) of Central Excise Act, 1944 applicable only to sales made in DTA of the production by 100% EOUs","author":"Sucheta","date":"June 8, 2016","format":false,"excerpt":"Supreme Court: Hearing the appeal where the question was that whether the appellant was eligible to clear goods up to a certain specified limit after obtaining due permission from the Development Commissioner in terms of Export Import (EXIM), \u00a0the bench comprising of Dipak Misra and Shiva Kirti Singh, JJ held\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/11\/DSC_5487.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/11\/DSC_5487.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/11\/DSC_5487.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/11\/DSC_5487.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/11\/DSC_5487.jpg?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/11\/DSC_5487.jpg?resize=1400%2C800&ssl=1 4x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/325228","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67520"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=325228"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/325228\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/319582"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=325228"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=325228"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=325228"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}