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Informative

Excise Duty Exemption Not Available On Industrial Sewing Machines With In-Built Motors: CESTAT

Update / Judgement Date

26 Aug 2025

Source

Live Law

Author

Team — WCP Legal Desk

Reading Time

1 min read

Excise, VAT & CustomOther Legal Matters

The CESTAT has ruled that an "excise duty exemption" is "not available" on "industrial sewing machines with in-built motors." The tribunal's decision, which is a significant victory for the government, was made on the grounds that the company's claim was not supported by evidence. The ruling clarifies that a tax authority can add a tax to a company's account without a valid reason.