Home Highlights July 2018 Year 2018 This

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1. Non inclusion of drawing and designing charges in the assessable value - it was a bonafide mistake and there was no intention to evade Central Excise duties as they have...

2. Valuation - inclusion of notional cost of drawings and designs supplied free of cost by Maruti to the vendors in the assessable value of parts or components manufactured...

3. Valuation - inclusion of drawing, designing and engineering charges - The excise duty can be demanded on the same amount charged for drawing and designing, even if...

4. Valuation - inclusion of cost of design and drawing - The drawings supplied by the customers being only dimensions of the components could therefore have no value -...

5. Valuation - inclusion of reimbursement of expenses in assessable value - pure agent services - this amount is not includable in the assessable value for charging service tax - AT

6. Valuation - inclusion of subsidy in assessable value - no justification for inclusion in the assessable value, the VAT amounts paid by the assessee using VAT 37B Challans - AT

7. 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...

8. 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...

9. 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...

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

11. 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...

12. Valuation - cargo handling and port services - inclusion of facility charges in the assessable value - presumption of the Revenue is that the respondent have not...

13. Valuation - Job work - inclusion of value of the scrap retained and sold by the appellants in the assessable value of the goods manufactured and cleared by the...

14. Valuation - royalt - The value of design, drawing and technical know-how, provided free of charge, should form part of the assessable value of power units manufactured...

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