Place of removal - valuation of goods - inclusion of recovered ...

Dispute Over Including Freight Charges in Goods Valuation Fails Without Evidence of Transportation to Project Division.

May 23, 2023

Case Laws Central Excise AT

Place of removal - valuation of goods - inclusion of recovered freight charges from their EPD (Project Division) by way of debit notes, in the assessable value - In absence of any such evidence showing transportation of the goods to the premises of EPD Division, the entire premise on which the case is based has to fail on factual basis. - AT

View Source

← Previous Next →

Place of removal - valuation of goods - inclusion of recovered ...

Dispute Over Including Freight Charges in Goods Valuation Fails Without Evidence of Transportation to Project Division.

May 23, 2023

Case Laws Central Excise AT

You may also like:

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

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...

Valuation of imported goods - includibility - Pull Buck Tug Charges, Tug/Launch Charges, and Port Tonnage Charges - these charges are not to be included in the...

Valuation - inclusion of freight charges - though the authorities below have given the finding that sales were on FOR destination basis but no evidence in this regard...

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

Valuation of imported goods - electronic goods including branded and non - The tribunal held that the adjudicating authority and the Commissioner (Appeals) failed to...

Cenvat credit for Goods Transport Agency (GTA) service used for transportation of finished goods is recoverable, treating it as rightly availed credit. Transportation...

NCLAT reversed the admission of Section 9 application under IBC, finding the existence of a genuine dispute regarding operational debt. The tribunal determined that...

Valuation of imported goods - inclusion of the miscellaneous charges which were indicated in the invoices - Learned Counsel has demonstrated before us that they were...

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 of goods - Whether the pre-delivery inspection charges and after sales service charges are to be included in the assessable value - PDI charges and free ASS...

Valuation of goods - freight charges are separately recovered from the customers by issuing debit note, therefore the respondents are fulfilling the conditions imposed...

Provisional release of imported goods (apples) - The dispute centers on the valuation of the imported apples.

Addition towards non-existing profits - Tribunal has included the value of goods, loading and unloading charges, railway freight as also the service charges received in...

CESTAT adjudicated a customs goods auction dispute involving sale proceeds apportionment under Section 150(2) of Customs Act, 1962. The tribunal confirmed the...

Quick Updates: