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 September 2016 Year 2016 This

Valuation - the addition of collection charges, weighment ...


Collection Charges and Rate Differences Must Be Included in Assessable Value for Excise Duty Calculation.

September 21, 2016

Case Laws     Central Excise     AT

Valuation - the addition of collection charges, weighment difference and rate difference are very much in the nature of additional consideration and hence required to be included in the assesable value for the discharge of excise duty. - AT

View Source

 


 

You may also like:

  1. The issue pertained to the inclusion of demurrage charges in the assessable value for payment of customs duty under the Customs Valuation (Determination of Value of...

  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. Valuation of goods - Whether the pre-delivery inspection charges and after sales service charges are to be included in the assessable value - PDI charges and free ASS...

  4. Valuation/calculation of Excise duty - the sales tax concession retained by the assesses is required to be added in the assessable value for the purpose of levy of...

  5. Assessable value – As per Rule 5 of the Central Excise (Valuation) Rules, 2000, the transportation charges shown separately in the invoice or charge separately are not...

  6. Valuation of imported goods - includibility - Pull Buck Tug Charges, Tug/Launch Charges, and Port Tonnage Charges - these charges are not to be included in the...

  7. Refund of Excise Duty - excess collection on account of freight cannot form part of the assessable value of the goods unless the Revenue produces evidence to show that...

  8. 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...

  9. Valuation - the installation, erection & commissioning charges are not added/included in the assessable value for determination of Central Excise duty - AT

  10. Reversal of CENVAT Credit - the object of both the provisions is clear and the only difference is that Chapter X uses the word “remission” of duty on excisable goods”...

  11. Valuation - cargo handling and port services - inclusion of facility charges in the assessable value - presumption of the Revenue is that the respondent have not...

  12. 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 ,...

  13. Computation of assessable value - integration and commissioning charges of the machines cannot be included in the transaction/assessable value of the machines. - AT

  14. Assessable value - whether inspection charges with respect to a specific inspection of the buyer is required to be added to the assessable value? - pre-delivery...

  15. CESTAT ruled that specifications, drawings, and designs provided by Company M to appellant manufacturer should not be included in assessable value for excise duty...

 

Quick Updates:Latest Updates