Home Highlights February 2012 Year 2012 This

You may also like:

1. Method of Valuation - prototype vehicles - goods cleared from the factory on payment of duty under self invoice on the comparable value of the similar vehicle applying...

2. Confiscation of land, buildings etc. - invocation of powers under Rule 173(Q)(2) of Central Excise Rules, 1944 on 26.03.2007 and 29.03.2007 for confiscation of land,...

3. Levy of service tax - The appellant is not liable to pay service tax on Export Pass fee, Import Pass fee, Permit fee, Excise Staff Salary and overtime allowances/charges...

4. Government allowed export benefit to Bhutan in Indian Currency under Central Excise Law.

5. Valuation of imported Set top boxes under Section 4 of the Central Excise Act, 1944 - Circular

6. Rebate claim - Cenvat credit reversed on depreciated value of imported capital goods (machinery parts) at the time of their export - Since the imported goods are not...

7. Valuation - includibility - whether the ducting which is a sub system of a central air conditioning system is liable to central excise duty? - Held No

8. Demand of central excise duty - non-submission of proof of export before the jurisdictional Central Excise Authorities - matter remanded back for fresh decision - AT

9. Revocation of registration under Central Excise - Revocation of registration, not provided for in Central Excise Rules, 2002 and only in exercise of power of Central...

10. GST Rates - HSN Code - NCCD Shall continue to be levied on tobacco and tobacco products at the rate as applicable prior to 1st July, 2017 - Since NCCD is a duty of...

11. Claim of rebate/ refund - export consignment was not sealed - ARE-Is, did not have a certification of the Central Excise Officer that the export goods were sealed with...

12. Valuation - clearance to sister unit - goods were not fully finished - the valuation could not have been done under Rule 9 of Central Excise Valuation Rules 2000 - AT

13. Valuation - the installation, erection & commissioning charges are not added/included in the assessable value for determination of Central Excise duty - AT

14. Central Excise – Captive Consumption - Enhancement of Duty - Valuation - CAS 4 - interest cost is not liability of included. - AT

15. Valuation of imported goods - Inclusion of lump sum and periodical patent and technology know how fee paid - The Tribunal analyzed the provisions of Rule 10 (1) (c) of...