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1. Valuation - MRP based value u/s 4A or transaction value u/s 4 - Extended period of limitation - package of MCCBs cleared to industrial/institutional consumers - The...

2. Method of Valuation - Glues and adhesives - MRP based valuation or transaction value - appellant in the grounds of appeal have not controverted the fact that they were...

3. Method of Valuation - MRP Value u/s 4A - Industrial Consumer - there is an ambiguity in the treatment of the impugned goods by the department. It is the very same goods...

4. Levy of CVD on MRP based or transaction value - import of LCD/LED Monitors and Television sets - goods were sold to industrial consumers - Once the goods are covered...

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

6. Valuation of Goods u/s 4 i.e Transaction Value or u/s 4A i.e MRP based value - as the goods are sold to the industrial consumers who in turn supplied these goods as...

7. Valuation of goods - revenue is of the view that tiles have been cleared to industrial or institutional consumers, they are not required to discharge Central Excise duty...

8. Process amounting to manufacture or not - repacking - The goods are sold at the same MRP to the consumer. It is nobody’s case that the goods are sold above the MRP to...

9. Amendment to Benami Transaction (Prohibition) Act, 1988 shall come into force w.e.f. 1.11.2016 - Notification

10. Reversal of Input Tax Credit - proper verification of the transactions of selling/purchasing dealers to ensure that there is a match of the details of the transaction or...

11. CE - a multi-piece package if total weight exceeds 10gms, duty to paid under MRP

12. Valuation - Transaction value of MRP based value - institutional buyer - Section 4(A) of the Central Excise Act - since the impugned sale is not a retail sale as per the...

13. MRP based valuation - some of the dealers were ultimately selling these television sets on MRP higher than affixed by the assessee - no demand can be made against the assessee - AT

14. MRP based valuation - imports - the appellants are importing the goods not for retail sale but for repacking, labelling and branding and selling the same in bulk - No...

15. Capital gains - treating information contained in ITS as related to transaction of sale of immovable property - Assessee had pointed out how the two transactions...