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 July 2012 Year 2012 This

CE - Reduction of the cost freight and insurance charges ...


Reduction in Freight and Insurance Charges Impacts Wholesale Price Determination for Taxation Under Central Excise Laws.

July 20, 2012

Case Laws     Central Excise     HC

CE - Reduction of the cost freight and insurance charges incurred for carrying the goods from the depot to the customer’s end would make the wholesale price available ? - HC

View Source

 


 

You may also like:

  1. Valuation of goods - dharmada charges are includible in the assessable value - transit insurance charges and freight charges are not includible - AT

  2. Valuation of goods - Inclusion of freight charges - invoices show the freight charges separately - freight charges not to be included in the value - AT

  3. Profiteering - restaurant service supplied by the Respondent - allegation that the reduction in the rate of tax not passed on by way of commensurate reduction in price -...

  4. Valuation - inclusion of Freight charges - factory here is not the place of removal but merely the place of clearance of goods. - the prices as agreed to be paid were...

  5. Validity of assessment orders - Allegation that freight not reported and goods sold with under value - The court finds that the assessing officer's determination of...

  6. The insurance charges and carrying charges do not form part of the sale price for the reason that the sale was completed at the point of spot delivery and the insurance...

  7. Freight charges shown separately in invoices for excisable goods, as per agreements with buyers, are not includible in the assessable value for excise duty, irrespective...

  8. Hedging of Commodity Price Risk and Freight Risk in Overseas Markets (Reserve Bank) Directions - Circular

  9. Reduction or waiver of interest charged under section 234A/234B/234C - Scope and Power

  10. Valuation - inclusion of freight and insurance charges in the assessable value or not - when Customs duty has already suffered on value of bunkers and provisions, which...

  11. The Central Government, based on recommendations from the Goods and Services Tax Council, will cease accepting requests from the Competition Commission of India or...

  12. Profiteering - restaurant service - the Respondent had increased the base prices of different items by more than 7.39% i.e. by more than what was required to offset the...

  13. Profiteering - purchase of Stayfree Sanitary Napkins - allegation is that reduction in the rate of Input Tax Credit has not been passed y commensurate reduction of the...

  14. Profiteering - supply of "ECLAT SERUM" - allegation is that Respondent had not passed on the benefit of reduction in the GST rate by the way of commensurate reduction in...

  15. Input tax credit - GST charged by the Medical/ Health Insurance Company in respect of insurance done for employees - requirement prescribed under Section 17(5)(b) stands...

 

Quick Updates:Latest Updates