Case Law Analysis
|Custom, Excise & Service Tax Tribunal
CVD/SAD Credit on Imported Software Cannot Be Recovered as Excise Duty | CESTAT Chennai Bars Jurisdictional Overreach by Central Excise : CESTAT
CESTAT Chennai rules that Central Excise authorities lack jurisdiction to challenge Customs classification of imported software, as CVD/SAD credit cannot be treated as excise duty. The ruling protects importers from retrospective demands based on disputed classifications, reinforcing the finality of Customs assessments.