Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Valuation - Job work - the value adopted by the appellants under ...

Central Excise

June 28, 2016

Valuation - Job work - the value adopted by the appellants under Rule 8 of the Central Excise (Determination of price of Excisable goods) Rules, 2000 was not in order and that since the application of paint contains labour costs, the assessable value is to be determined under Rule 11 only after deduction of the value of labour component from the total value for supply and apply - AT

View Source

 


 

You may also like:

  1. Valuation - Job work or not - The Tribunal concluded that the valuation adopted by M/s. Tescom on the basis of transaction value was correct. The argument that Tescom...

  2. Job work - valuation under central excise - Rule 10A(i) or (ii) or Rule 8 of the Valuation Rules will not apply in respect of job worked goods consumed by the principal...

  3. 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...

  4. Method of valuation - Applicability of most appropriate rule for valuation - it is not the method of valuation that determines the applicability but that the method...

  5. Method of Valuation - Job-work - clearance of ‘set-top-boxes’ - The definition of ‘job-worker’, as incorporated in the Central Excise Valuation (Determination of Price...

  6. Valuation - Job-worked goods - governed by Rule 8 of Central Excise (Valuation) Rules, 2000 or on cost construction method i.e. cost of raw material plus job charges? -...

  7. Valuation - Job-work - The valuation of job worked goods computed by the department on the basis of cost of raw material + job work charges is incorrect.

  8. Valuation - job work - inclusion of job work charges in the value – in case value of comparable goods is known, the same can be adopted for goods manufactured by the job...

  9. Valuation of goods sold at the depots - the absence of a transaction value from the depot would bring the impugned goods within the ambit of section 4 (1)(b) of Central...

  10. Valuation - job work - addition of the value of waste and scrap cleared by the appellant in the assessable value - All the components going into the value would have...

  11. Valuation - job work - inter-connected undertakings - rule 8 of Central Excise Valuation Rules 2000 - the valuation done by the appellant i.e. cost of raw material + job...

  12. TP Adjustment - Fair market value of share of ECL representing the ALP - the DCF Method could not be adopted in the facts and circumstances of the present case as the...

  13. Valuation - Job work - Legality and validity of Rule 10A of The Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 - Constitutional...

  14. Valuation - Job work - the value of scrap cleared need not be included for discharging the duty liability on the job worked item

  15. Valuation - Job work - fabric + job work charges – alleged that merchant manufacturers suppressed the value of grey fabric, which resulted in short payment of duty by...

 

Quick Updates:Latest Updates