CENEX UPDATE – 30.10.2020

CX - Tanks manufactured in assessee's factory will classify as tanks & are taxable under CETH 73090090 of CETA even if such tanks leave the factory in unfinished state & some parts are finally attached at buyer's premises: CESTAT

ST - Agreements granting the right to sell goods using trade mark of another company cannot be taxed under IPR service, where such service is rendered prior to introduction of IPR service as a taxable entry: CESTAT

Cus - Enhancement of value of imported goods is not sustainable where it is done is a routine manner & importer is compelled to accept the same to secure delivery of its goods: CESTAT