Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Valuation of goods - inclusion of demurrage in the assessable ...

Case Laws     Customs

November 7, 2013

Valuation of goods - inclusion of demurrage in the assessable value of the goods - the appellant cannot claim the benefit of the beneficial circular of 2001 - Prima facie case not in favour of assessee - AT

View Source

 


 

You may also like:

  1. 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

  2. Valuation of imported goods - inclusion of Demurrage charges - In no stretch of imagination the demurrage can be included in the value of the goods for the purpose of...

  3. Valuation - Job work - inclusion of value of the scrap retained and sold by the appellants in the assessable value of the goods manufactured and cleared by the...

  4. Valuation of imported goods - inclusion of royalty and the cost of advertisement incurred by the Appellant in India in assessable value - related party - The Tribunal...

  5. Valuation - Determination of transactional value - ship demurrage charges are not includible in the assessable value of the imported goods prior to CVR, 2007 coming into force - AT

  6. Valuation - inclusion of ship demurrage charges - it is settled that the demurrage charges cannot be included in the transaction value of imported goods. - AT

  7. 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

  8. Valuation - Method of valuation - non-inclusion of profit marging in the assessable value of semi-finished goods cleared to their other unit - no demand being revenue...

  9. Valuation - turnkey projects - inclusion of value of the accessories in assessable value of transformers - value could not be included - demand set aside.

  10. 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...

  11. 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...

  12. Demand of Differential Duty - Inclusion of value of deemed export in the value of DTA clearance of goods - wrongful determination of assessable value of finished goods -...

  13. Valuation - inclusion of packing material supplied by customer in assessable value - in terms of section 4 read with Rule 6 of valuation Rules, 2000, the packing...

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

  15. Valuation - maintenance services - inclusion of notional interest on ‘maintenance refundable security deposit’ in assessable value - There is no justification for...

 

Quick Updates:Latest Updates