Valuation - packing charges - the assessee has under obligation ...

Central Excise

February 25, 2017

Valuation - packing charges - the assessee has under obligation to refund the amount of packing, which is not in dispute in the present case - the packing charge of ₹ 2 per kg collected by the appellant from their customer is not includible in the assessable value - AT

View Source

← Previous Next →

Valuation - packing charges - the assessee has under obligation ...

Central Excise

February 25, 2017

You may also like:

Whether there is notional income on advances given to closely associated group - There is no statutory obligation on the assesse that the assessee must charge interest...

Tax liability on packing charges - when charges on packing also was included in the Cement Control Order as part of the sale price, the question of deduction did not arise - HC

Valuation of Goods – Transaction value u/s 4 or MRP based valuation u/s 4A - Bulk pack of the Tooth Brushes – cannot be considered as for retail sale - stay granted - AT

Valuation - Goods Transport Agency - inclusion of amount received towards hamaii charges and handling charges - demand confirmed - HC

Manpower Recruitment agency service - Valuation - inclusion of value of Provident Fund and other statutory dues - these amounts constitute the gross amount charged by...

Manufacture - scope of the term automobile - activity of packing/re-packing, labelling/re-labelling and fixing of MRP on automobile parts amounts to manufacture -...

Valuation of Supply - the amount received by the applicant in this regard shall form a part of the value of supply on which tax shall be levied in terms of sub-section...

Valuation - inclusion of packing and forwarding charges - The goods are otherwise marketable without packing and the same is done only at the request of the customers....

Valuation of goods - wSponge Iron - the packing charges would not be includible in the assessable value of the goods if the goods are marketable, as such, without being...

Valuation - quantity discount - includibility - there is no scope for deducting the value of M.R.P goods which are supplied along with identical goods in the same...

Quick Updates: