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Central Excise - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Valuation - inclusion of pre-loaded operational software in ...

Central Excise

March 22, 2019

Valuation - inclusion of pre-loaded operational software in assessable value - Central Excise Duty is payable on the assessable value arrived for the computer sets after including the value of software. Any service tax to be paid under ITSS services for Royalty has no connection or bearing with the liability to discharge Excise Duty.

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

  6. Valuation - inclusion of subsidy in assessable value - no justification for inclusion in the assessable value, the VAT amounts paid by the assessee using VAT 37B Challans - AT

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  8. Valuation - liquidated damages are admissible deductions from the assessable value in terms of Section 4 of Central Excise Act, 1944

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