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
Customs - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Valuation - Panasound music system - whatever parts were ...

Customs

March 23, 2018

Valuation - Panasound music system - whatever parts were imported in CKD form, the parts such as CD/VCD mechanism and top cover were not in the consignment. Therefore Rule 2(a) of Rules of Interpretation is not applicable - AT

View Source

 


 

You may also like:

  1. Classification of Goods imported – Whether Goods imported by Assessees are parts and not motherboards, Modems, Fast Ethernet Adapters, Ethernet Cards etc. in CKD...

  2. Recording of audio cassettes on duplicating music system amounts to ‘manufacture’ as blank audio cassette is distinct and different from pre-recorded audio cassette and...

  3. Classification - motor vehicle chassis manufactured and cleared in CKD/SKD condition from various divisions of the respondent - the classification of parts cleared by...

  4. The furniture manufactured was cleared in CKD condition for ease of transportation and the respondents were only assembling the parts of the furniture at site - demand...

  5. Classification of imported goods - imports of all parts of air-conditioner in CKD/SKD (except capacitors) - It is concluded that imported air-conditioner kits in CKD/SKD...

  6. Confiscation of goods - import of e-rickshaw in CKD condition without battery - requirement to produce the ‘Type Approval Certificate’ under the provisions of Rule 126...

  7. Job work - valuation - The value of the goods provided by the principal would not form the part of the value of the supply and must be excluded while valuing the supply.

  8. Valuation - The reimbursement made by the principal to the C&F Agent on account of various expenses do not form part of amount chargeable to Service Tax

  9. Valuation - includibility in purchase turnover - the transport subsidy formed part of the consideration for the purchase of the sugarcane by the appellant from the...

  10. Valuation - includibility - transaction fee/turn-over charges - collection of transaction charges should form part of the gross value under Section 67 ibid for the...

 

Quick Updates:Latest Updates