Valuation - packing material which was used was durable and ...

Central Excise

May 10, 2016

Valuation - packing material which was used was durable and returnable by the buyer. Therefore, the cost of packing material should not be included in the transaction value - SC

View Source

← Previous Next →

Valuation - packing material which was used was durable and ...

Central Excise

May 10, 2016

You may also like:

Imposition of tax - Packing material used for packing the clothes - tax not imposable on packing material used for packing the clothes - HC

Classification of goods - benefit of exemption - Import of Flexi tanks - containers of durable nature - The CESTAT observed that the term 'durable' encompasses the...

CENVAT credit - packing materials and insulating materials are used for thermal insulation of the pipes and fittings in order to avoid heat loss - credit allowed - AT

100% EOU - levy of excise duty - there is no doubt that the said plastic drums are durable and re-useable, therefore the clearance of such empty drum liable for payment of duty

Valuation - composite contract - 80% of the value shown to have suffered VAT with reference to supply of materials - benefit of notification no.12/2003-ST cannot be denied - AT

Valuation of taxable services - deduction of cost of material as 80% based on contract - Notification 12/2003-ST dated 20.06.2003 - Benefit of exemption allowed - AT

CENVAT credit - catch covers, a packing material - denial for the reason that the catch covers are not the essential primary or secondary packing material - Once it is...

Valuation - special packing used for ‘physician samples - costs must be computed of the sample including the special packaging cost for computing assessable value - this...

Clandestine manufacture - tobacco snuff - It is found that to manufacture snuff of huge quantity, other raw material/packing material also required but no such evidence...

Valuation - raw material supplied free of cost by the buyers - the value of the materials, components, parts supplied free of cost by the buyer to the appellants for use...

Quick Updates: