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 February 2017 Year 2017 This

Valuation - enhancement of the value - US $ 85,000 paid for ...


Payment for Erection & Commissioning Excluded from Imported Goods' Assessable Value for Customs Valuation Purposes.

February 23, 2017

Case Laws     Customs     AT

Valuation - enhancement of the value - US $ 85,000 paid for erection and commissioning which is post importation activity is not includible in the assessable value of imported goods - 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. Valuation of imported goods - payment for the services, sought to be included - The payment for the services, sought to be included by customs authorities in the...

  3. 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...

  4. Royalty payments under a Licence and Technical Assistance Agreement were not addable to the transaction value of imported goods. The agreement covered transfer of...

  5. Determination of assessable value - valuation imported machinery with addition of 50% of the supervision charges - the supervision of erection, commissioning and...

  6. 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...

  7. 100% EOU - Import of textile machinery without payment of duty - Failure to install the capital goods within stipulated time - since the impugned goods have been...

  8. CESTAT ruled that royalty payments cannot be included in the assessable value of imported goods. The tribunal determined that Rule 10(1)(c) requires two cumulative...

  9. 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...

  10. Redetermination of the assessable value of the goods imported - accepting the lowest of the contemporaneous import value of identically described goods - it is seen that...

  11. Valuation of goods - whether the installation, erection and commissioning charges for equipment installed at customer's premises and values thereof can be added/included...

  12. Levy of Redemption Fine and penalty - Confiscation of imported goods - The goods imported were restricted goods and could have been imported on the basis of the Licence...

  13. This case deals with the valuation of imported goods, specifically whether license fees and management fees paid to related parties should be included in the assessable...

  14. CESTAT ruled against inclusion of 4% running royalty in transaction value of imported goods under Rule 10(1)(c) of Customs Valuation Rules, 2007. The Tribunal found that...

  15. Valuation of imported goods - NIDB data cannot be used to enhance the value of imported goods.

 

Quick Updates:Latest Updates