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 April 2017 Year 2017 This

Valuation - value of bought-out items like bolts, nuts, corner ...

Central Excise

April 29, 2017

Valuation - value of bought-out items like bolts, nuts, corner plate etc. cannot be included in the assessable value of other manufactured goods cleared by the appellant in terms of section 4 of the Central Excise Act, 1944 - AT

View Source

 


 

You may also like:

  1. Valuation - inclusion of bought out items in assessable value - The nuts and bolts etc. are optional item which is sold as a bought out item to the customers, which is...

  2. Valuation - transmission towers - inclusion of value of nuts and bolts in assessable value - The transaction of the nuts and bolts is clearly a trading activity on which...

  3. Valuation - inclusion of value of bought out items - it is found that the bought out items have not been attached with the weigh bridge. Even after installation of the...

  4. Valuation - deduction of notional profit where value of bought out items is included - Since there is no justification to include the make of bought out item, there can...

  5. Valuation - erection of towers - The value of bolts and nuts is not required to be included for the payment of excise duty especially when such bought out items were...

  6. Valuation - metallic - reduction of value of bought out items supplied with manufactured goods - There is no legal requirement that any bought out items are to be...

  7. Demand of excise duty - bonafide belief that manufacture of threaded roof bolts and nuts are not liable to duty of excise - exclusion of bought out items - manufacturing...

  8. Valuation of goods - It is observed that after erection of the furnace, the bought-out items are part of the immovable property - the value of bought out items, which...

  9. Prohibited goods - areca nuts - So far as the prohibition under the notification issued by the DGFT is concerned, it is based on the CIF value, i.e., the transaction...

  10. Valuation - C&F agent service - inclusion of reimbursement of expenses - charges collected for activities like loading, unloading, etc are includable in the assessable...

  11. Valuation - turnkey projects - inclusion of value of the accessories in assessable value of transformers - value could not be included - demand set aside.

  12. Valuation - inclusion of bought out items - The show cause does not specify as to what are the bought out goods and how they have been considered as critical goods and...

  13. The appellant though engaged in the manufacture of Nuts and Bolts have also bought out duty paid Nuts and Bolts and thereafter they have carried out certain activities...

  14. 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...

  15. Valuation under central excise - Whether administrative fee/export fee etc are liable to be included in the assessable value - held no - AT

 

Quick Updates:Latest Updates