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Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Valuation of goods - manufacturing of recorded audio and video ...

Central Excise

October 23, 2015

Valuation of goods - manufacturing of recorded audio and video compact discs (RCDs) / production of duplicate CDs - cost of copyrights not to be included in the value - AT

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  2. Recording of audio cassettes on duplicating music system amounts to ‘manufacture’ as blank audio cassette is distinct and different from pre-recorded audio cassette and...

  3. Clarification of holding of Annual General Meeting (AGM) through Video Conference (VC) or Other Audio Visual Means (OAVM) - Circular

  4. Clarification on holding of annual general meeting (AGM) through video conferencing (VC) or other audio visual means (OAVM) - Circular

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  7. Valuation - captive consumption, though not for production or manufacture of other articles - Valuation to be made under Rule 8 read with Rule 11 of valuation rules - AT

  8. Valuation - Royalty paid to copyright owners - apportioned cost of master CD and its contents provided by the principal to the appellant is includible in the assessable...

  9. Classification of services - The activity of letting out the studio will not come within the definition of Video Tape Production.

  10. Rejection of rebate claim - original and duplicate copy of ARE1 for the goods exported not submitted - original and duplicate copy of ARE1 lost in transit - matter...

 

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