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
Central Excise - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Valuation of re-treading materials – transaction value - ...


Charges for Developing and Designing Retreading Machines Added to Transaction Value Only if Directly Linked to Price.

November 15, 2013

Case Laws     Central Excise     AT

Valuation of re-treading materials – transaction value - addition of developing/designing charges of machines paid separately by customers should have been done after establishing their nexus with negotiated price of machine - AT

View Source

 


 

You may also like:

  1. Computation of assessable value - integration and commissioning charges of the machines cannot be included in the transaction/assessable value of the machines. - AT

  2. Valuation - service for sold out machine - charges collected by the appellant from customer, whom the machines were sold long back, is not includible in the assessable...

  3. Transaction value - Valuation (Customs) - Special or abnormal discount to the related buyers which were in excess of 3% discount - The Appellate Tribunal observed that...

  4. Disallowance of MODVAT Credit - Charging machine - Capital goods -Charging machine and lathe machine are qualified as capital goods and squarely covered under the of...

  5. Valuation of the export goods on which duty has to be paid - The Appellate Tribunal upholds the appellant's contention regarding the determination of the transaction...

  6. Valuation - transaction value - inclusion of cost / expenditure / supply received on which GST has been paid - Double charging of GST or not - the component of the GST...

  7. Valuation - includibility - transaction fee/turn-over charges - collection of transaction charges should form part of the gross value under Section 67 ibid for the...

  8. Valuation of export goods - Iron Ore Fines - transaction value - FOB price - Export duty - The appellant contested this, arguing that unless the Revenue disputes the...

  9. Customs Valuation Rules 2007 - Rule 12 allows rejection of declared transaction value and re-determination u/r 9 if identical/similar goods imported at comparable...

  10. Delhi Value Added Tax Act, 2004 -in case multi functional machine is a duplicator or a photocopying machine, which incidentally can be used as a printer or a scanner etc....

  11. Valuation - third party inspection charges cannot be included in transaction value - Supreme Court held cost of transportation from place of removal to delivery excluded...

  12. 100% EOU - Valuation - inclusion of loading charges recovered from the buyers in assessable value - Since the transaction value is for delivery at the railway wagon, the...

  13. The appellant provided sufficient evidence regarding the value and there was no dispute that the appellant had paid anything over and above the declared value while...

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

  15. Levy of GST - Valuation - Electricity charges and Water charges paid by the Applicant as per meter reading and collected from the recipients at actual on reimbursement...

 

Quick Updates:Latest Updates