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 August 2020 Year 2020 This

Valuation of excisable goods - Amendment to Section 4 - change ...

Central Excise

August 21, 2020

Valuation of excisable goods - Amendment to Section 4 - change from Normal value to Transaction value - The Adjudicating Authorities as well as CESTAT are also guilty of failure to do something in these batches of cases - Since the Adjudicating Authorities as well as the CESTAT failed to make various determination, the orders of remand passed by the Tribunal, though for completely different reasons, were justified - Adjudicating authority to keep in mind the principles enumerated in the order for different period. - SC

View Source

 


 

You may also like:

  1. Valuation of goods - Related person - transaction value is influenced being related person - the adjudicating authority has rightly loaded the value 10% on the...

  2. Valuation of Goods – Transaction value u/s 4 or MRP based valuation u/s 4A - Bulk pack of the Tooth Brushes – cannot be considered as for retail sale - stay granted - AT

  3. Valuation of imported goods - The rejection of transaction values by the adjudicating authority on the basis of bills of entry of prime goods cannot be approved

  4. Valuation - manufacture and clearance of physician samples - sale on principal to principal basis - whatever goods were sold by the appellant to their principal is...

  5. Valuation - SSI Exemption - Determination of turnover - the value of chassis would not be included in the aggregate value of the clearances of the assessee of all...

  6. Transaction value based valuation or MRP based valuation - Section 4 or section 4A - Supply of mango avakai pickles to M/s Nestle - AT

  7. Valuation of goods - s.4(1)(b) of CEA, 1944 - Rule 6 of Valuation Rules, 2000 - value of remote control, smart card and software in the value of STB are includible - AT

  8. Valuation of imported goods - MRP based valuation or transaction value - CVD - AT

  9. Valuation of goods - transaction value is available but the value addition is very low - no justification for determining the transaction value by cost construction method - AT

  10. Valuation of imported goods - Transaction Price - Grant of territorial commission/discount cannot be arbitrary/or discriminatory - It does not affect the normal trade...

 

Quick Updates:Latest Updates