Valuation - inclusion of freight charges - though the ...

Central Excise

December 2, 2022

Valuation - inclusion of freight charges - though the authorities below have given the finding that sales were on FOR destination basis but no evidence in this regard has been discussed - the cost of transportation in the given circumstances is the one which has expressly been excluded in terms of Rule 5 of Valuation Rules. - The freight charges are not includible in the assessable value of liquid CO2 those being separately charged in the invoices and the gas was sold at the time of clearance from the factory of the appellant - AT

View Source

← Previous Next →

Valuation - inclusion of freight charges - though the ...

Central Excise

December 2, 2022

You may also like:

Valuation of goods - Inclusion of freight charges - invoices show the freight charges separately - freight charges not to be included in the value - AT

Valuation - Determination of sale turnover - Inclusion of value of freight - it was the duty of the assessee to deliver the goods at the destination - transportation...

Valuation - inclusion of freight into Sale price – Freight incurred for transporting goods from outside to inside of State was inward freight made prior to sale and,...

SC confirmed the decision of tribunal on the issue of Valuation under Central Excise against the assessee - inclusion of insurance charges - tribunal found that such...

Valuation of goods - dharmada charges are includible in the assessable value - transit insurance charges and freight charges are not includible - AT

Validity of remanding the matter to the Assessing Authority - the first appellate authority has adjudicated the controversy on merits and therefore, the tribunal, which...

Valuation - inclusion of freight in the sales turnover - the entry in the books of account appropriating the amount of freight towards expenses and not including it in...

Valuation - tug towing a barge - inclusion of freight - It was contended that, the tug arrived on its own propulsion that did not involve payment of any freight at all...

Valuation - Non-inclusion of freight - The freight amount not being shown in the invoice or some additional income has come to the appellant from freight charges cannot...

Valuation - there is no question for inclusion of freight charge in the assessable value even if the appellant have received the more amount towards the freight than the...

Free after sale service - valuation - the PDI and free after sales services charges can be included in the transaction value only when they are charged by the assessee...

Validity of assessment orders - Allegation that freight not reported and goods sold with under value - The court finds that the assessing officer's determination of...

Entitled to registration u/s 12AA and approval under Section 80G - Allegation of charging higher rate of interest from the self help groups in the name of charitable...

Valuation - Inclusion of expenditure incurred towards advertising, marketing and promotion of the goods - The Tribunal emphasized that for costs to be added to the...

Addition u/s 50C - Capital Gains - For the purposes of third proviso to S. 50C(1) of I.T.Act; the valuation of the property by DVO has no relevance; and what is material...

Quick Updates: