Valuation - inclusion of Freight charges in the assessable value ...

Central Excise

December 28, 2020

Valuation - inclusion of Freight charges in the assessable value - place of removal - Merely, because the payment of transit insurance has been made by the appellant would not mean that the place of removal would be the place of the buyer - the payment of transit insurance by the appellant is not a decisive factor for determining the place of removal. - AT

View Source

← Previous Next →

Valuation - inclusion of Freight charges in the assessable value ...

Central Excise

December 28, 2020

You may also like:

Valuation - inclusion of freight and insurance in the assessable value for the manufactured goods delivered at the buyers premises - place of removal not taken as...

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

Valuation - inclusion of reimbursement of expenses in assessable value - pure agent services - this amount is not includable in the assessable value for charging service tax - AT

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

Valuation of goods - freight charged separately in the sale invoices of excisable goods - The factory gate is the place of removal. Merely because the appellant is under...

Valuation under central excise - sales were taking place at the distributor’s premises and, therefore, the distributor’s commission and freight expenses upto the...

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

Valuation - freight and insurance charges - The allegation that the buyers premises are the place of removal cannot be sustained in view of the observations - AT

Valuation - inclusion of Dharmada charges (charitable donation from customers) in the assessable value - The amount of Dharmada cannot be included in the transaction value.

Valuation of goods - Inclusion of testing charges - Cylinder testing charges are not includible in the assessable value of the liquid chlorine and there is no infirmity...

Quick Updates: