Valuation - inclusion of Freight Charges in the Assessable Value ...

Tribunal to Hear Appeal Without Pre-Deposit on Freight Charges in VAT Assessable Value Dispute; Central Excise Issue Involved.

October 26, 2013

Case Laws Central Excise HC

Valuation - inclusion of Freight Charges in the Assessable Value - for the purpose of VAT freight was included in the value - Tribunal directed to hear the appellant's appeal on merits without insisting on any pre-deposit - HC

View Source

← Previous Next →

Valuation - inclusion of Freight Charges in the Assessable Value ...

Tribunal to Hear Appeal Without Pre-Deposit on Freight Charges in VAT Assessable Value Dispute; Central Excise Issue Involved.

October 26, 2013

Case Laws Central Excise HC

You may also like:

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...

The issue pertained to the inclusion of demurrage charges in the assessable value for payment of customs duty under the Customs Valuation (Determination of Value of...

The petitioner's denial of refund of input tax credit debited as a pre-deposit was challenged. The court held that the non-inclusion of freight and pumping charges...

The Tribunal allowed the appeal by way of remand. The appellant was not entitled to the benefit of the fifth proviso to Rule 10 of the Customs Valuation Rules, 2007...

Interest on the pre-deposit - The Tribunal found that the issue revolved around whether the appellants were entitled to interest on the pre-deposit u/s 35FF of the...

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

The case involved the issue of pre-deposit during the pendency of appeal, applicability of Section 11B and unjust enrichment, and eligibility for interest on refund of...

Assessable value - whether inspection charges with respect to a specific inspection of the buyer is required to be added to the assessable value? - pre-delivery...

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

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

CENVAT Credit - input services - rail freight - Credit has been denied by the appellate authority only on the grounds that the assessable value has not been indicated....

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...

Quantum of pre-deposit - Considering the justifiable grounds and the bona fide nature of the transaction, the First Appellate Authority when has already ordered the...

Recovery of service tax u/s 73(2) of Finance Act, 1994 and section 174 of CGST Act, 2017 with interest and penalty was challenged. The issue pertained to classification...

Quick Updates: