Home Highlights April 2014 Year 2014 This

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1. Charge of under-valuation - whether RDSO charges, which have been reimbursed by the Railways, are includible in the assessable value or not - If the goods are marketable...

2. Valuation of goods - wSponge Iron - the packing charges would not be includible in the assessable value of the goods if the goods are marketable, as such, without being...

3. Valuation of goods - Whether cylinder rental charges and cylinder repair/ testing charges would be includible in the assessable value of the gases being sold - Held No - AT

4. Valuation of goods - Inclusion of testing charges - Cylinder testing charges are not includible in the assessable value of the liquid chlorine and there is no infirmity...

5. Demand of differential duty - Valuation of goods - inclusion of freight and transit insurance in the assessable value - Sale on FOR destination basis - Even though the...

6. Valuation - Determination of transactional value - ship demurrage charges are not includible in the assessable value of the imported goods prior to CVR, 2007 coming into force - AT

7. Valuation of goods - Third party inspection - third party's inspection charges initially paid by the appellants and subsequently reimbursed by the buyers is not...

8. Valuation - inclusion of Dharmada charges (charitable donation from customers) in the assessable value - The amount of Dharmada cannot be included in the transaction value.

9. Inclusion of cylinder rental charges, testing charges in assessable value - Valuation of goods - the packing of the gases into cylinders is not necessary for making the...

10. Valuation of imported goods - includibility - Pull Buck Tug Charges, Tug/Launch Charges, and Port Tonnage Charges - these charges are not to be included in the...

11. Valuation - inclusion of Freight charges in the assessable value - place of removal - Merely, because the payment of transit insurance has been made by the appellant...

12. Assessable value – As per Rule 5 of the Central Excise (Valuation) Rules, 2000, the transportation charges shown separately in the invoice or charge separately are not...

13. Valuation of imported goods - import and distribution of LPG - Canalising charges are includible in the assessable value of imports.

14. Valuation - inspection charges - cost of additional testing conducted at customer's request and borne by the customer is not includible in the assessable value of the goods - AT

15. Valuation - if some goods are marketable without being put into the containers, the cost of containers including their testing charged would not be includible in the...