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 December 2014 Year 2014 This

Valuation of goods - Undervaluation - MRP based valuation of ...


Section 4A Governs Pre-March 2008 Ceramic Tile Valuation; Highlights Undervaluation Issues in Central Excise Regulations.

December 31, 2014

Case Laws     Central Excise     AT

Valuation of goods - Undervaluation - MRP based valuation of ceramic tiles - For the period prior to 1.3.2008, the provisions of Section 4A will be applicable and there is being no prescribed valuation rules under the said Section, the MRP/RSP cannot be re-determined - AT

View Source

 


 

You may also like:

  1. Undervaluation - MRP based valuation u/s 4A - change in MRP subsequent to removal of goods - non declaration of the actual MRP on ceramic glazed tiles - Demand set aside - AT

  2. Method of valuation - section 4 or 4A of CEA - Packaged Drinking Water - MRP based valuation - The CESTAT determined that packaged drinking water should not be...

  3. Valuation of Ceramic/ Glazed Tiles - Department is of the view that the clearances made by the appellant to customers like contractors schools, colleges, hospitals,...

  4. Extended period of limitation - Method of Valuation - section 4 or section 4A of Central Excise Act or not - there cannot be any reason to hold in the instant case that...

  5. CENVAT Credit - outward freight - credit pertains up to March 2008 but availed in the month of November 2008 - impact of term used “clearance of final product from the...

  6. Method of Valuation - valuation for of charging excise duty should be under Section 4A even though the goods are sold to the institutional buyer - even though the...

  7. The case involved the classification of imported goods, specifically 'Porcelain Panels,' for which the appellant claimed exemption under Notification No.72/2005-Cus. The...

  8. Seeks to provide provisional assessment to imports of ceramic glazed tiles other than vitrified tiles originating in or exported from China PR by M/s M/s Gaoyao Marshal...

  9. CENVAT credit on capital goods - Appellant took the credit in September 2008 whereas the clearance of dutiable product started from March 2009. - at best, they can be...

  10. Method of Valuation - section 4 of Central Excise Act, 1944 or section 4A of Central Excise Act, 1944 - packages of cake mixes manufactured having been affixed with...

  11. Method of Valuation - section 4A or Section 4 of CEA - manufacturer of pesticides and insecticides of less than 10 gms/10 ml - the appellant is required to discharge...

  12. The case involved a dispute u/s DGFT Notification No.77(RE-2008)/2004-2009 regarding the import classification of Round Ridge Cement Tiles. The issue was whether the...

  13. Method of Valuation for payment of CVD - transaction value or MRP based value - There are no reason to differ with the decision of the lower appellate authority on the...

  14. Method of Valuation - clearance without affixing any MRP - impugned goods are not components, parts or assemblies of the Two Wheeler but are accessories of two wheelers...

  15. Method of Valuation - to be valued u/s 4 or u/s 4A - MRP based value or Transaction value - supply of medicaments to Government Institutions such as BHEL, Railway,...

 

Quick Updates:Latest Updates