CENEX UPDATE - 25.05.2020

CX - 6/2002-CE, Sr. no. 237 - Package comprises of two lanterns along with a solar photovoltaic panel - Revenue cannot deny exemption on the ground that extra lantern does not have any feature to qualify as a solar lantern because it doesn't have its own solar panel to convert solar energy to electric energy: CESTAT

Cus - Inter-departmental lack of clarity no ground to delay refund - interest payable if sum not paid within stipulated time period of 3 months: HC

Cus - Goods described as Educational Charts are rightly classified under CTH 49119990 where such heading is favored based on Customs Tariff & HSN explanatory notes & is in keeping with tenets laid down by Apex Court in Dilip Kumar & Co: CESTAT