Valuation - import of drawings, designs and documents separately ...

Customs

August 13, 2014

Valuation - import of drawings, designs and documents separately from import of plant and machinery - Once the goods (drawing and designs) were not books, the notification benefit claimed by appellant is also deniable and adjudication was not time barred - AT

View Source

← Previous Next →

Valuation - import of drawings, designs and documents separately ...

Customs

August 13, 2014

You may also like:

Import of IPR - Duty of customs or service tax - Import of imported drawings and designs along with the plant and machinery and capital goods - levy of service tax upheld - AT

Taxability of income in India - offshore services (involving supply of related drawings design) - where offshore supply of plant and equipment are treated as not taxable...

Valuation of certain items imported under two contracts - inclusion of the price of drawings, design etc. - the stand of SAIL was consistent that the subject drawings...

Classification - once it has been established that the value of the Engineering, Design and Technical documents are required to be added to the assessable value of the...

Taxability of an amount received from supply of drawings and designs - Accrual of income in India - Once the income from supply of plant and equipment is held to be not...

Import of designs and drawings for manufacturing of ship - department was of the view that the drawings and designs cannot be classified under Chapter 49 inasmuch as...

Consultancy engg. service - supply of engineering design, drawing and documents - the supply of imported and indigenously procured drawing and designs, treating them as...

Valuation - technical knowhow, drawing and design fee and engineering services fee, are not includable in the transaction value of the imported goods - AT

Input tax credit - land filling pit can be considered as ‘Plant and machinery’ or as ‘civil structure’ - In the second explanation given in Section 17, while providing...

Depreciation on electrical fitting - plant and machinery v/s furniture and fixtures - It is necessary to have electrical fittings for the power supply to the machineries...

Depreciation on electric installations - to be classified as Furniture or Plant & Machinery - assessee failed to prove that electrical installations which are claimed to...

Input tax credit - inputs / capital goods / input services - Solar Power Generating Plant of the applicant qualify as 'plant and machinery' as it falls under machinery -...

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...

CENVAT credit - eligible inputs - drawings and designs imported from Germany for setting up the plan - The property of designs and drawings are intangible and do not...

Import of drawings and designs for construction activity of various hotels - whether drawings and designs are goods so as to attract duty liability under customs act? -...

Quick Updates: