Home Highlights February 2015 Year 2015 This

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1. Refund of excess payment of duty - Sale of goods through depot - Valuation - The duty is payable in accordance with the Section 4 of Central Excise Valuation Rules ,...

2. 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...

3. Demand of differential Central Excise Duty with interest and penalty - inflating freight charges through their dummy transport unit - The Tribunal affirmed the...

4. Refund of the excise duty on goods returned to factory - Valuation - the submission on behalf of the assessee that the returned goods may be treated as a raw material...

5. 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...

6. Valuation - inclusion of pre-loaded operational software in assessable value - Central Excise Duty is payable on the assessable value arrived for the computer sets after...

7. Method of Valuation - prototype vehicles - goods cleared from the factory on payment of duty under self invoice on the comparable value of the similar vehicle applying...

8. Valuation - the value u/s 4 does not include the amount of the duty of excise, sales tax and other taxes, if any, payable on such goods - entry tax paid by the appellant...

9. Valuation of goods - the amount charged from the customers as carrying cost of the extra raw materia linventory would be includible in the assessable value - AT

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

11. Valuation - enhancement of the value - US $ 85,000 paid for erection and commissioning which is post importation activity is not includible in the assessable value of...

12. Valuation - transaction value - the royalty payment is includible in the assessable value of the goods. - AT

13. 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

14. Valuation of service - the value of goods used for repair would not be includible in the assessable value of service - HC

15. Valuation of imported goods - Tin Free Sheets (Secondary/Defective TFSSD) - The enhancement of value of goods merely on the basis of figures given in the table of the...