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1. Valuation - related party transaction - mere fact of sharing common premises and services of employees do not make the two entities related in terms of Section...

2. Valuation (Central Excise) - Sale to related parties - the price to the related person cannot be called a non-commercial price since the same was higher than the price...

3. Valuation of imported goods - Related person - Merely because there were transfer of funds in India amongst three importers will not make them related persons in terms...

4. Excise – sale through related parties, valuation provisions applicable – tribunal order reversed by SC

5. 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...

6. Valuation - related person or not - the Private Limited Company is not a living person and partnership firm is consist on various partners - The appellants are not...

7. Valuation of imported Set top boxes under Section 4 of the Central Excise Act, 1944 - Circular

8. Appellate Tribunal's decision in identical matter of assessee for earlier period relied upon to dismiss department's appeal challenging determination of assessable value...

9. Valuation under central excise - sales were taking place at the distributor’s premises and, therefore, the distributor’s commission and freight expenses upto the...

10. Valuation of goods - Related person - transaction value is influenced being related person - the adjudicating authority has rightly loaded the value 10% on the...

11. Valuation - Interpretation of Statute - definition of related person under section 4 of Central Excise Act, 1944, read with definition of "interconnected undertakings"...

12. Valuation - import of goods - when any person directly or indirectly holds/owns 5% or more of the shares of both the companies then such concerns will be treated as...

13. Levy and collection of Special Additional Excise Duty (SAED), Road and Infrastructure Cess (RIC), and Agriculture Infrastructure and Development Cess (AIDC) on removal...

14. Valuation - Related person - In terms of Sub-Clause (iii) of Section 4(3)(b) a person shall be deemed to be related if amongst them the buyer is a relative and...

15. Considering separate premises as single factory - All the units under reference are separate factories and are not the precincts nor the part of the same premises - The...