Home Highlights February 2017 Year 2017 This

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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. 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. 100% EOU - DTA clearance - Valuation of goods Rule 4 or under Rule 7 of the Customs Valuation Rules, 1988 - if Rule 4 is not applicable, the valuation of the goods has...

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. Undervaluation of Goods - Rule 8 - clearance to another unit of the assessee - cost plus valuation - captive consumption - the provisions of Rule 8 of the Valuation...

6. Under valuation of the goods - application of Valuation Rules, 2000 need to be done in sequential manner and specific Rule needs to be applied. - AT

7. Valuation of goods - old and used self-propelled platform supply vessel Sagar Fortune - The justification offered for invoking rule 12 of Customs Valuation...

8. Method of valuation - Rule 11 is adopted when the situation is not covered by any of the other methods of valuation prescribed from Rule 4 to 10A. The method of...

9. Rejection of value - Only in special circumstances particularized in Rule 4(2) of the Customs Valuation Rules, 1988, valuation needs to be done under the Customs...

10. Valuation - Rule 8 of Central Excise (Valuation ) Rules, 2000 would apply only where entire production of a particular commodity is captively consumed - AT

11. Valuation of imported goods - non & mis- declaration - adjudicating authority has not recorded the reason as to why he has resorted to the valuation under Rule 7 without...

12. 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? -...

13. 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

14. Valuation - captive consumption, though not for production or manufacture of other articles - Valuation to be made under Rule 8 read with Rule 11 of valuation rules - AT

15. Valuation of imported goods - Pistachio - Rule 8 of Customs Valuation Rules, 1988 - the comparison with the price of the different goods of different period cannot be...