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 March 2018 Year 2018 This

Valuation - toilet soaps exclusively to the CSD Canteens, under ...

Central Excise

March 21, 2018

Valuation - toilet soaps exclusively to the CSD Canteens, under the Ministry of Defence - requirement to affix MRP - A ‘maximum retail price’ is affixed on the impugned package does not, of itself, render the goods liable to comply with the provisions of the law relating to ‘maximum retail price’ - AT

View Source

 


 

You may also like:

  1. Exemption from CGST - recognized Unit Run Canteen - goods sold to authorized customers - applicant is a subsidiary canteen of the Central Police Force Canteen System...

  2. Method of Valuation - transaction value u/s 4 or MRP based value u/s 4A - toothpastes in tubes branded as ‘Calcium Prudent’ - destined for distribution by the Canteen...

  3. Valuation of the toilet soaps - trade marks provide a commercial identity to the product or service and adds value to the product and to be included in the value - AT

  4. Tetmosol soap primarily used for treatment and prevention of scabies, therefore a medicated soap but nothing prevents it to be used for toilet purpose - Classifiable...

  5. Scope of Supply - providing food to the employees at subsidized price - The applicant is not liable to pay GST on the amount deducted/ recovered from the employees....

  6. Input tax credit - GST charged by service provider on canteen facility provided to employees working in factory - levy of GST - nominal amount recovered by Applicants...

  7. MRP based valuation - some of the dealers were ultimately selling these television sets on MRP higher than affixed by the assessee - no demand can be made against the assessee - AT

  8. Denial of CENVAT Credit - Credit availed on detergent soap which was supplied free along with detergent powder - MRP based valuation - credit was rightly allowed - AT

  9. Input Tax Credit - GST charged by service provider on canteen facility provided to employees working in factory - they have been discharging GST on the canteen charges...

  10. Affixing of MRP on imported goods - sale to institutional consumers - Valuation for the purpose of levy of CVD - Manufacture - decided against the assessee - AT

 

Quick Updates:Latest Updates