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 September 2016 Year 2016 This

Valuation - includability - amount of royalty paid by customers ...

Central Excise

September 6, 2016

Valuation - includability - amount of royalty paid by customers in the assessable value of CD-ROMs manufactured - SCN is presumptive and hence, the same is not sustainable. - AT

View Source

 


 

You may also like:

  1. Dutiability - no duty is chargeable on the blank CDs created during the course of manufacture of Audio CDs, Video CDs and CD Rom Software - AT

  2. Classification of imported goods - CD Rom drive / CD-RW - CD Rom being distinguishable by its very existence in the CTH 84717090 from 84717060 - benefit of exemption not allowed.

  3. Valuation - inclusion of Dharmada charges (charitable donation from customers) in the assessable value - The amount of Dharmada cannot be included in the transaction value.

  4. Valuation of goods - charges on account of training customer's staff being purely optional has no nexus with the manufacturing and marketing of goods and therefore, not...

  5. 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

  6. Extension of the notification benefit to DVD ROMs along the lines of CD ROMs under Notification no. 12/2012-Central Excise, dated the 17th March, 2012 - Notification

  7. Valuation of goods - the amount charged from the customers as carrying cost of the extra raw materia linventory would be includible in the assessable value - AT

  8. Benefit of N/N. 6/2006-CE - manufacturing/replicating of CD ROM were not of Educational nature or not - In the absence of any evidence on record that non-educational...

  9. Valuation - inspection charges - cost of additional testing conducted at customer's request and borne by the customer is not includible in the assessable value of the goods - AT

  10. Valuation - transaction value - the royalty payment is includible in the assessable value of the goods. - AT

 

Quick Updates:Latest Updates