Valuation - additions / deductions from the assessable value u/s ...

Case Laws Central Excise

May 27, 2016

Valuation - additions / deductions from the assessable value u/s 4 - If there was any short payment, assessee can be asked to remit the same but department can not calculate a figure to add to the assessable value on their own based on RT-12 returns - AT

View Source

← Previous Next →

Valuation - additions / deductions from the assessable value u/s ...

Case Laws Central Excise

May 27, 2016

You may also like:

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...

Valuation - liquidated damages are admissible deductions from the assessable value in terms of Section 4 of Central Excise Act, 1944

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...

Assessable value - correct method to arrive at assessable value for the goods captively used by sister unit in manufacturing of final product is only CAS-4 - AT

Deduction u/s 80IA - treating the assessee-company as a ‘Contractor’ and not ‘Developer’ by the Department - merely because in the agreement for development of...

Valuation - job work - addition of the value of waste and scrap cleared by the appellant in the assessable value - All the components going into the value would have...

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

The assessee objected to the valuation report prepared by the district valuation officer and the stamp duty rate. The assessing officer referred the matter to the...

u/s 56(2)(vii)(b), the addition was made based on the difference between the stated value and the District Valuation Officer's (DVO) valuation. It was held that an...

Deduction u/s 80IA - merely because in the agreement for development of infrastructure facility, assessee is referred to as contractor or because if some basic...

Valuation - inclusion of Cash discount - the assessable value shown in the Central Excise invoice was 4% less than the assessable value shown in the commercial invoices...

Difference between purchase value and value determined by District Valuation Officer though more than 5% but below 10% of purchase consideration, transacted amount...

Subsidy received by the appellant under Rajasthan Investment Promotion Scheme 2010 from the State Government cannot be included in assessable value of goods cleared...

Valuation of goods - s.4(1)(b) of CEA, 1944 - Rule 6 of Valuation Rules, 2000 - value of remote control, smart card and software in the value of STB are includible - AT

CIT(A) determined profit at 5.47% on total purchases. Assessee produced sufficient evidence regarding purchases, movement of goods, GST payment on transportation,...

Quick Updates: