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1. Valuation - cost of packing material received free of cost - If some goods are marketable without being put into the containers, the cost of containers including their...

2. Valuation by DVO - addition based on estimated cost disregarding actual cost as per books - applicability of section 142A before amendment - non-rejection of books - AO...

3. Valuation - special packing used for ‘physician samples - costs must be computed of the sample including the special packaging cost for computing assessable value - this...

4. Container storage charges - The High Court upheld the decision of the single judge, stating that since the goods were indeed confiscated by customs authorities while in...

5. Valuation of imported goods - inclusion of royalty and the cost of advertisement incurred by the Appellant in India in assessable value - related party - The Tribunal...

6. 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...

7. Bio Fertilizer - rate of GST - Bio-Fertilizers, other than those put up in Unit Container and bearing a brand name will covered under Schedule I of rate of GST on Goods...

8. Valuation of goods - includibility of the cost of transportation charges - cost of transport which is also separately shows, is not includable in the valuation for the...

9. GST Rates - HSN Code - However, meat of sheep or goats (including mutton leg), frozen and put up in unit container, falling under heading 0204 attracts 12% GST..

10. The activity of filling imported Hepta Propane/FM-200 gas from bulk containers into smaller empty cylinders does not constitute a manufacturing process under Note 9 to...

11. Valuation of imported goods - Inclusion of lump sum and periodical patent and technology know how fee paid - The Tribunal analyzed the provisions of Rule 10 (1) (c) of...

12. Rates of GST - Unit container - goods in different weight and size packed in LDPE bags without mentioning the weight and one or two such LDPE bags further packed in HDPE...

13. Valuation - transfer of goods to own unit - cost plus method - unless cost accountant certifies the cost of manufacture in the form CAS4, the provision of said Rule 8...

14. Valuation of goods - old and used self-propelled platform supply vessel Sagar Fortune - The justification offered for invoking rule 12 of Customs Valuation...

15. Valuation - For authorized service stations, the cost of the spare parts and cost of handling of spare parts are not to be included in the value of the services rendered - AT