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Tag: #CESTATHyderabad

  • CESTAT Hyderabad Overrules Customs Classification of Medical Cartridges and Analysers

    CESTAT Hyderabad Overrules Customs Classification of Medical Cartridges and Analysers

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 13.06.2025

    CESTAT Hyderabad Overrules Customs Classification of Medical Cartridges and Analysers

    The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Hyderabad has delivered a landmark decision in favor of M/s Sandor Medicaids Pvt. Ltd., reclassifying their I-Stat Portable Blood Gas Analyser and test cartridges under Customs Tariff Heading (CTH) 9027, and not under 9018 as proposed by customs.

    The decision not only sets aside the customs duty demand of approximately β‚Ή3.47 crore but also clears all associated interest and penalty, bringing long-awaited clarity on the classification of point-of-care diagnostic devices.

    About the Disputed Goods

    • Product: I-Stat Portable Blood Gas Analyser and its single-use diagnostic cartridges
    • Use: Performs point-of-care blood diagnostics for critical parameters like pH, electrolytes, glucose, creatinine, and lactate levels
    • Importer: M/s Sandor Medicaids Pvt. Ltd., Hyderabad
    • Period of Import: 2014–15 to 2016–17

    This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

    Source: CESTAT Hyderabad

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  • CESTAT Hyderabad Quashes Rs. 63 Crore Demand on Diamond India Ltd for Gold Replenishment under FTP

    CESTAT Hyderabad Quashes Rs. 63 Crore Demand on Diamond India Ltd for Gold Replenishment under FTP

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 15.05.2025

    CESTAT Hyderabad Quashes Rs. 63 Crore Demand on Diamond India Ltd for Gold Replenishment under FTP

    The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) delivered a landmark ruling in a batch of appeals involving Diamond India Ltd (DIL), Bullionline LLP, Jurassic Refiners & Jewels Pvt Ltd, and their officials. The dispute revolved around the replenishment of duty-free gold under the Foreign Trade Policy (FTP) 2015–20, alleging violations of Notification No. 57/2000-Cus.

    Background of the Dispute

    The exporters Bullionline LLP and Jurassic Refiners exported gold jewellery (kadas) and received duty-free gold from DIL, a DGFT-nominated agency, under the FTP’s replenishment scheme. DRI alleged:

    • The jewellery was not manufactured through the fully mechanized process as claimed (which would require only 2% value addition), but rather semi-mechanized, requiring 3.5% value addition.
    • The exporters used notional values and misdeclared making charges to falsely show compliance.
    • DIL failed to conduct due diligence before releasing replenishment gold, leading to duty evasion of β‚Ή63.74 crore.

    This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

    Source: CESTAT Hyderabad

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  • CESTAT Hyderabad Upholds DFIA Exemption on Lithium-Ion Battery Imports

    CESTAT Hyderabad Upholds DFIA Exemption on Lithium-Ion Battery Imports

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 21.04.2025

    CESTAT Hyderabad Upholds DFIA Exemption on Lithium-Ion Battery Imports

    The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench – Court No. I has dismissed the Department’s appeal and upheld the exemption granted to M/s Olectra Greentech Ltd. for import of Lithium-ion batteries under a Transferable DFIA (Duty-Free Import Authorisation) scheme.

    Background:

    • Olectra Greentech imported lithium-ion cells under a DFIA license issued against exports of Agricultural Tractors.
    • The customs department denied the benefit of exemption under Notification No. 25/2023-Cus dated 01.04.2023, stating that lithium-ion batteries do not match the export input description of “automotive batteries.”
    • The Commissioner (Appeals) had earlier ruled in favor of Olectra, prompting a departmental appeal.

    This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

    Source: CESTAT Hyderabad

    Disclaimer

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