Valuation - related party - Rule 9 of valuation rules clearly ...

Rule 9: Goods Cleared to Related Parties for Consumption Exempt from Valuation Rules; Rule 8 Also Inapplicable.

January 17, 2017

Case Laws Central Excise AT

Valuation - related party - Rule 9 of valuation rules clearly stipulates that if the goods are cleared to a person who is consuming the same, then the provisions of Rule 9 are not applicable - neither the provisions of Rule 8 nor the provisions of Rule 9 are applicable in the present case - AT

View Source

← Previous Next →

Valuation - related party - Rule 9 of valuation rules clearly ...

Rule 9: Goods Cleared to Related Parties for Consumption Exempt from Valuation Rules; Rule 8 Also Inapplicable.

January 17, 2017

Case Laws Central Excise AT

You may also like:

Valuation - related party transaction - GEL has been clearing the goods to the related buyers, GISCO at price comparable to the clearance to independent customers -...

Valuation - related party transactions - Rule 9 is applicable when all the productions made by the appellant is cleared to their sister unit or related person which is...

Method of valuation - Rule 11 is adopted when the situation is not covered by any of the other methods of valuation prescribed from Rule 4 to 10A. The method of...

CESTAT ruled that merely listing an inter-connected undertaking in Income Tax Form 3CD does not establish a "related person" relationship under Central Excise law....

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

Valuation - clearance to sister unit - goods were not fully finished - the valuation could not have been done under Rule 9 of Central Excise Valuation Rules 2000 - AT

Valuation of imported goods under Rule 9 and 10(1)(c) - addition of payment made towards royalty -100% subsidy of foreign supplier - Related party - The CESTAT observed...

The CESTAT ruled that the appellant's excisable goods clearance to an inter-connected undertaking should be valued under Rule 10, not Rules 8 & 9 of the Central...

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...

Arbitration agreement - Applicability on the party who is not the signatory of the agreement - Scope of Section 9 of the Arbitration and Conciliation Act, 1996 - The...

Valuation - sister concern was captively consuming the goods - inter-connected units - Since the appellants and their sister concerns are related persons in term of...

CENVAT Credit - exempt goods - On merits, it is a case that the appellant is manufacturing dutiable goods not exempted goods. Some clearances were exempted from payment...

Valuation - related party or not - Rule 9 of Valuation Rules - As the Appellant company is incorporated under the Companies Act and only for the fact that the partners...

Valuation - captive consumption, though not for production or manufacture of other articles - Valuation to be made under Rule 8 read with Rule 11 of valuation rules - AT

Dispute regarding valuation of imported goods under Customs Valuation Rules. Related parties involved, 10% loading applied to transaction value earlier. New Customs...

Quick Updates: