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 2015 Year 2015 This

Demand of differential duty - Valuation of goods - inclusion of ...

Central Excise

April 27, 2015

Demand of differential duty - Valuation of goods - inclusion of freight and transit insurance in the assessable value - Sale on FOR destination basis - Even though the appellant have taken transit insurance policy of the goods in their name, they cannot be treated as owner of the goods during transit. - AT

View Source

 


 

You may also like:

  1. Valuation - inclusion of freight and insurance in the assessable value for the manufactured goods delivered at the buyers premises - place of removal not taken as...

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

  3. Valuation of goods - Determination of assessable value - cost of insurance incurred by the assessee is not to be included despite the fact that the freight is “to pay basis” - AT

  4. Valuation - Method of valuation - non-inclusion of profit marging in the assessable value of semi-finished goods cleared to their other unit - no demand being revenue...

  5. Valuation - inclusion of Freight charges in the assessable value - place of removal - Merely, because the payment of transit insurance has been made by the appellant...

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

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

  8. 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

  9. Duty Demand of Differential Value - lower authorities were right in including the difference of transit insurance charged and the amount received by the appellant...

  10. Valuation - Job-Work - inclusion of notional interest on advances in assessable value - Rule 6 of the Valuation Rules 2000 - demand confirmed invoking extended period of...

 

Quick Updates:Latest Updates