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
Customs - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Valuation - loading the assessable value on the basis of other ...

Case Laws     Customs

September 28, 2016

Valuation - loading the assessable value on the basis of other brand of goods - There is no evidence on record that both these brands of Chinese origin are similar - loading the assessable value on the basis of other brand of goods not justified - AT

View Source

 


 

You may also like:

  1. Valuation - rejection of declared price - allowance of discount - loading the assessable value on the basis of other brand of goods not justified - AT

  2. Valuation - loading of value at the rate of 2% on the CIF value to arrive at the assessable value of imported goods purchase by the appellant on High Seas Sale basis...

  3. Valuation of imported goods - electronic goods including branded and non - The tribunal held that the adjudicating authority and the Commissioner (Appeals) failed to...

  4. The case pertains to the valuation of imported porcelain vitrified tiles. The key points are: The assessment attained finality, but the appellant has the legal right to...

  5. Branding of goods - Whether mention of name of the Appellant on the goods, as required by FSSAI regulations and Legal Metrology Rules, amounts to brand name or not? -...

  6. TPO has imputed a very large T.P. adjustment in respect of AMP expenses on the basis that the said expenses incurred by the assessee year after year since 1982 have...

  7. Valuation of imported goods - branded goods or not - There is no evidence available on record to reject the transaction value declared by them and hence the differential...

  8. Disallowance of depreciation on Edible Oil Brand - NIL value at the time of merger - Assessee can transfer a unit or a division of an undertaking or a business activity...

  9. Misdeclaration of goods regarding value and quantity - goods declared as 'unbranded', but branded caps of various brands like Puma, Nike, Adidas etc. found -...

  10. Method of Valuation - inter unit transfer of goods - captive consumption - Appellant was justified in reducing the assessable value to the actual cost of production (i.e....

  11. Valuation of imported goods - Higher values available on contemporaneous imports NIDB/DGOV data on similar good - The valuation of similar goods depends on factors such...

  12. SSI exemption - use of brand name of others - it is obvious that the appellants are not the owners of the brand name, but they have merely acquired the right to produce...

  13. Mis-declaration of quantity - Assorted spectacle - The Tribunal acknowledged the misdeclaration of quantity, confirming that the actual quantity exceeded the declared...

  14. Deduction u/s.80IC - profit attributable to marketing division and brand value to be disallowed or not - CIT(A) has given finding that the same is owned by the foreign...

  15. Classification of the product (powder) called Body Plus - 2108.91 covering goods not bearing brand name and 2108.99 covering goods other than those not bearing brand...

 

Quick Updates:Latest Updates