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Central Excise - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Valuation - a devise should suffer Central Excise duty along ...

Central Excise

January 31, 2018

Valuation - a devise should suffer Central Excise duty along with essential operating software which is part and parcel of the same - However, the software which is supplied separately for loading in the computer of the client linked to the devise for retrieval and monitoring of data cannot be considered as part and parcel of he said access control device. - AT

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  2. The activity of loading of business software in the Hardware / Nucleus Device by the applicant will not constitute manufacture under the Central Excise Law - not liable...

  3. Software - Exemption scheme under service tax modified – exemption under central excise and customs withdrawn

  4. Recall of final order - Ex-parte order passed - Wrong Date of hearing noted down mistakenly - assessee should not be made to suffer for any failure on the part of the Advocate - AT

  5. Valuation - includibility - whether the ducting which is a sub system of a central air conditioning system is liable to central excise duty? - Held No

  6. Refund - valuation - The liquidated damages have to be deducted from the assessable value given in the invoice in respect of payment of central excise duty - refund of...

  7. Valuation - cash discount - whether the cash discount realized back by the Appellant through debit notes is chargeable to central excise duty? - Held No - AT

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

  9. Central Excise – Captive Consumption - Enhancement of Duty - Valuation - CAS 4 - interest cost is not liability of included. - AT

  10. Proof of malafide is an essential requisite for imposition of penalty under Rule 15(2) read with Section 11AC of Central Excise Act - AT

 

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