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1. 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.

2. 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? -...

3. Valuation - cost of design and development of art work - as per the clear provision made in the Central Excise Valuation Rules, 2000 w.e.f 01/07/2000 - for the entire...

4. Valuation - works contract - construction of complex / flats - Deduction of land cost - land cost allowed to be deducted - HC

5. Valuation - Job Work - inclusion of product development charges and consultancy charges - any expense which is not attributable to the job work cannot be included in...

6. Works Contract Service - considering the provisions of Rule 2A ibid applicable to valuation of ‘works contract service’, as the appellant has admittedly paid service tax...

7. Valuation of goods - includibility of the cost of transportation charges - cost of transport which is also separately shows, is not includable in the valuation for the...

8. 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...

9. The firm is succeeded by the company, therefore, the cost of acquisition of the company would be as that of acquisition of the firm. The valuation of land and assets of...

10. Valuation - special packing used for ‘physician samples - costs must be computed of the sample including the special packaging cost for computing assessable value - this...

11. Valuation - transfer of goods to own unit - cost plus method - unless cost accountant certifies the cost of manufacture in the form CAS4, the provision of said Rule 8...

12. Capital Gain - property received by way of gift - Cost of acquisition of the asset shall be the cost for which the previous owner of the property acquired it, as...

13. Valuation - includability or otherwise of the value of the free-of- cost components - Normally, the cost price of a product would take into account the purchase cost of...

14. Capital gain computation - cost of acquisition as well as cost of construction - AO has not even attempted to verify the correctness of the cost of land and construction...

15. Computation of ‘Cost of Sales’ and closing value of land - matching concept for determination of true profits - where the sale revenue has been recognized on the basis...