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 October 2016 Year 2016 This

Valuation - erection charges and integration and commissioning ...

Central Excise

October 6, 2016

Valuation - erection charges and integration and commissioning of machinery are not includable in the assessable value as they are not related to the sale of goods but for independent and distinct identified activity - AT

View Source

 


 

You may also like:

  1. 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...

  2. Valuation - inclusion of reimbursement of expenses in assessable value - pure agent services - this amount is not includable in the assessable value for charging service tax - AT

  3. Computation of assessable value - integration and commissioning charges of the machines cannot be included in the transaction/assessable value of the machines. - AT

  4. Valuation - service charges - includibility - these services were provided by the assessee apart from the manufacture and sale of goods at the factory gate and therefore...

  5. 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...

  6. Valuation of goods - whether the installation, erection and commissioning charges for equipment installed at customer's premises and values thereof can be added/included...

  7. Valuation - the installation, erection & commissioning charges are not added/included in the assessable value for determination of Central Excise duty - AT

  8. Determination of assessable value - valuation imported machinery with addition of 50% of the supervision charges - the supervision of erection, commissioning and...

  9. Valuation - includibility - Passenger Service Fee (PFS) and Airport Tax are not includable in the assessable value of the services provided by them

  10. Valuation - enhancement of the value - US $ 85,000 paid for erection and commissioning which is post importation activity is not includible in the assessable value of...

 

Quick Updates:Latest Updates