Valuation - Merely because the transportation was recovered by ...

Transportation Costs Deductible from Assessable Value in Excise Duty Valuation, Even if Charged via Debit Note.

January 11, 2017

Case Laws Central Excise AT

Valuation - Merely because the transportation was recovered by way of debit note, the same should not be disallowed as deduction for the purpose of charging the duty from the assessable value - transportation not chargeable to duty - AT

View Source

← Previous Next →

Valuation - Merely because the transportation was recovered by ...

Transportation Costs Deductible from Assessable Value in Excise Duty Valuation, Even if Charged via Debit Note.

January 11, 2017

Case Laws Central Excise AT

You may also like:

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...

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...

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...

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...

Aircraft pertaining to international flights - excess ATF on board - Inclusion of cost of transportation of remnant ATF in the IOCL price, on which the Customs duty has...

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 ,...

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...

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

Valuation - Undervaluation of vehicles - The value of chassis for the purpose of arriving at the assessable value of the complete motor vehicle shall be the assessable...

Valuation of this remnant ATF - cost of transportation - where transportation of goods is involved and cost is actually incurred or is liable to be incurred for such...

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....

Excise duty leviable on copper anode moulds used for captive consumption despite marketability issue. Cost of moulds subsumed in copper anode cost, double taxation...

Refund - valuation - The liquidated damages have to be deducted from the assessable value given in the invoice in respect of payment of central excise duty - refund of...

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...

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...

Quick Updates: