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 February 2012 Year 2012 This

Valuation - Assessee manufacturer of M.V Parts - drawing ...


Drawings for Motor Vehicle Parts Not Included in Assessable Value for Central Excise.

February 10, 2012

Case Laws     Central Excise     AT

Valuation - Assessee manufacturer of M.V Parts - drawing supplied by the customers for product manufactured by the manufacturer, the cost thereof is not includible in the assessable value. ... - AT

View Source

 


 

You may also like:

  1. Valuation - inclusion of cost of Pre-delivery Inspection (PDI) and After Sale Service (ASS) in the assessable value of the motor vehicles sold by the appellant to the...

  2. Valuation - Undervaluation of vehicles - The value of chassis for the purpose of arriving at the assessable value of the complete motor vehicle shall be the assessable...

  3. Valuation - inclusion of value of spare parts sold while servicing a motor vehicle - if a sale had taken place and it had been subjected to VAT, no Service Tax could...

  4. Subsidy received by the appellant under Rajasthan Investment Promotion Scheme 2010 from the State Government cannot be included in assessable value of goods cleared...

  5. CESTAT ruled that specifications, designs, and drawings provided by manufacturer M to vendors for manufacturing vehicle components should not be included in assessable...

  6. Method of Valuation - prototype vehicles - goods cleared from the factory on payment of duty under self invoice on the comparable value of the similar vehicle applying...

  7. The appellants are required to include pool cancellation charges, pool lifting charges, penalty on dealers and cancellation charges in the assessable value of motor...

  8. 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...

  9. The issue pertained to the inclusion of demurrage charges in the assessable value for payment of customs duty under the Customs Valuation (Determination of Value of...

  10. The case pertains to the classification of imported goods, specifically Fork/Yoke 5th and reverse gear shift (parts of motor vehicles), under the appropriate Customs...

  11. Valuation - inclusion of pre-loaded operational software in assessable value - Central Excise Duty is payable on the assessable value arrived for the computer sets after...

  12. Valuation - inclusion of cost of free supply of drawings - as per Rule 6 of Central Excise Valuation Rules, 2000 the value of free of cost drawing used for the...

  13. Assessable value – As per Rule 5 of the Central Excise (Valuation) Rules, 2000, the transportation charges shown separately in the invoice or charge separately are not...

  14. CENVAT Credit - capital goods - motor vehicles - dumpers and tippers are once registered with the Motor Vehicles Department they cannot cease to be motor vehicles...

  15. CESTAT ruled that specifications, drawings, and designs provided by Company M to appellant manufacturer should not be included in assessable value for excise duty...

 

Quick Updates:Latest Updates