Home Highlights July 2013 Year 2013 This

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1. Valuation/undervaluation of imported goods - HCG 3MM Strip (Pregnancy Testing Strip) - retail packing versus bulk quantities - rejection of declared value - enhancement...

2. Central Excise and Service Tax Appellate Tribunal (CESTAT) case involving valuation of imported goods - rejection of declared value - enhancement of value. The tribunal...

3. Valuation of goods - wSponge Iron - the packing charges would not be includible in the assessable value of the goods if the goods are marketable, as such, without being...

4. Valuation of imported goods - Higher values available on contemporaneous imports NIDB/DGOV data on similar good - The valuation of similar goods depends on factors such...

5. Clearance of goods under India’s Trade Agreements without original Certificate of Origin - Circular

6. Process amounting to manufacture or not - activity of “labelling or relabeling, declaration by affixing fresh Maximum Retail Price (MRP) stickers” on each unit pack, by...

7. Valuation - inclusion of packing and forwarding charges - The goods are otherwise marketable without packing and the same is done only at the request of the customers....

8. Valuation - Merely because the corrugated box was supplied by the customer that does not make difference as far as inclusion of cost of packing material required to...

9. Reversal of CENVAT Credit - Valuation of exempted goods - The formula under Rule 6(3A) only requires the value of the exempted goods removed to be reckoned and not the...

10. The case pertains to the valuation of imported porcelain vitrified tiles. The key points are: The assessment attained finality, but the appellant has the legal right to...

11. Levy of GST - promotional scheme of extra packs of cigarettes - taxable value which can be attributed to such extra packs of cigarettes for levy of GST - There would no...

12. MRP based duty - original authority to ascertain from the relevant invoices if the goods have, indeed, been cleared as multi-piece packs with retail selling price...

13. CESTAT, an Appellate Tribunal, addressed the valuation of imported goods (ball valves/check valves/cartridges of brass). The rejection of declared value and...

14. Process amounting to manufacture or not - duty paid cigarettes - affixing brand name, repacked in new pack - In the case in hand, it is an admitted fact on record that...

15. Reopening of assessment u/s 147 for assessing Long Term Capital Gain on sale of land in Financial Year 2005-06. Assessing Officer (AO) adopted full value consideration...