Self-Assessment
3 articles
Missing Battery, Complete Vehicle: CESTAT Principal Bench Classifies a CKD Electric Motorcycle Kit as a Whole Vehicle but Denies the Concessional Kit Exemption
An importer of electric two-wheeler kits argued that a notice issued by an Assistant Commissioner was void, that self-assessed Bills of Entry were final, and that kits missing batteries and chargers still earned the concessional rate. The Tribunal rejected each point: classification follows essential character, but the exemption demands every necessary component.
14 min readPaid Under Doubt, Refunded Never: CESTAT Mumbai Holds That Service Tax Paid on Exempt Educational Support Services Cannot Be Reclaimed Without Challenging the Self-Assessment
Sodexo paid service tax on housekeeping and canteen services to educational institutions, then learnt from a Board circular that the services were exempt. The Mumbai Bench of CESTAT refuses the refund on three footings: the self-assessment was never challenged, limitation did not restart with the circular, and credit notes did not cure unjust enrichment.
14 min readNo Duty, No Section 28 Jurisdiction: CESTAT Chennai's Toyota Kirloskar Ruling on Sensor Classification and the Limits of Customs Reassessment
A CESTAT Chennai final order on customs classification of automotive sensors doubles as a ruling on the outer limits of Section 28 of the Customs Act — holding that a completed, nil-duty self-assessment cannot be reopened under Section 28 at all, and that no interest attaches to differential IGST for periods before the Customs Tariff Act's borrowing provision was amended to include interest.
13 min read