Topic

Central Excise Tariff

2 articlesLatest June 2026
Notification 12/2012-CE Sr. No. 203 | Hot Rolling of SS Flats into Pattas/Pattis Qualifies for Nil Duty, Even Without Further Processing: CESTAT Ahmedabad
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

Notification 12/2012-CE Sr. No. 203 | Hot Rolling of SS Flats into Pattas/Pattis Qualifies for Nil Duty, Even Without Further Processing: CESTAT Ahmedabad

CESTAT Ahmedabad clarifies that hot-rolled stainless steel pattas/pattis are eligible for nil excise duty under Sr. No. 203 of Notification 12/2012-CE, even when no process beyond hot rolling is applied. This resolves long-standing ambiguity for manufacturers, affirming that cold rolling is the only excluded step - not mere slitting or shaping - significantly impacting SS flat product manufacturers across Gujarat and beyond.

Chapter 30 vs Chapter 33 | CESTAT Classifies Ayurvedic P&P Medicines with Excipients as Medicaments, Not Cosmetics : CESTAT
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

Chapter 30 vs Chapter 33 | CESTAT Classifies Ayurvedic P&P Medicines with Excipients as Medicaments, Not Cosmetics : CESTAT

CESTAT rules that Ayurvedic Patent & Proprietary medicines containing permitted excipients must be classified under Chapter 30 (medicaments) of the Central Excise Tariff, not Chapter 33 (cosmetics). The decision sets a precedent for manufacturers, ensuring duty benefits and regulatory clarity for similar products.

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