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
Customs - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Valuation of Jumbo rolls - Import from related party - The value ...

Customs

June 25, 2015

Valuation of Jumbo rolls - Import from related party - The value established by the original authority adequately represents cost plus freight to the suppliers based on independent sales once the cutting and joining charges are adjusted - SC

View Source

 


 

You may also like:

  1. Disallowance of Deduction u/s 80-IC - manufacturing activity - conversion of Jumbo Rolls of photographic films into small flats and rolls in desired sizes - deduction...

  2. Valuation of goods - related parties / inter-connected undertaking - import price agreed between one OMC and another based on the MOU reached between them can be...

  3. Valuation of imported goods - inclusion of royalty and the cost of advertisement incurred by the Appellant in India in assessable value - related party - The Tribunal...

  4. Valuation of goods - Related person - transaction value is influenced being related person - the adjudicating authority has rightly loaded the value 10% on the...

  5. Valuation - rejection of transaction value of the import of “Lux” brand soaps declared by the appellant - Once misdeclaration of the value of import is established,...

  6. Valuation of imported goods - allegation of Fabricated invoices/ original invoices - The CESTAT Hyderabad dismissed the Revenue's appeal, supporting the OIO's findings...

  7. Enhancement of declared value - “mixed plain plastic film rolls” of cuts/odd sizes - The Custom Valuation Rules will operate only when there is a dispute or a doubt on...

  8. Valuation - related party transaction - know how agreement - it was considered that royalty is not the condition of sale of the imported goods, royalty not included - AT

  9. Valuation (Central Excise) - Sale to related parties - the price to the related person cannot be called a non-commercial price since the same was higher than the price...

  10. Manufacture - conversion of tissue papers, C-fold tissue, M-fold tissue, paper napkin/serviette of different sizes, toilet roll, kitchen roll, JRT roll and HRT roll etc....

 

Quick Updates:Latest Updates