Home Highlights March 2017 Year 2017 This

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

2. 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...

3. Valuation of imported goods - inclusion of the miscellaneous charges which were indicated in the invoices - Learned Counsel has demonstrated before us that they were...

4. Valuation - installation charges - includibility - after manufacturing of goods, charges collected for installation at the customer's premises is not to be included in...

5. Valuation - demands of duty made by including the erection, commissioning and installation charges in the assessable value of the lift/elevators cannot be sustained in...

6. Valuation - inclusion of ‘erection, commissioning and installation charges’ in the assessable value of ‘duct and duct support structures’ - The expenditure on such...

7. 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...

8. Reverse Charge - Machine imported without separate contract for supply and installation - branch office of manufacturer erected & installed the machinery - No Erection...

9. Erection, Commissioning or Installation Service (ECIS) - Had there been a break up of the material and the service components in the contract itself, the demand would...

10. Works contract service - valuation - divisible or indivisible contract - Service of Erection, Commissioning and Installation - valuation to be done according to invoice...

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

12. Valuation - installation and commissioning charges could not be included in the value of the goods. - AT

13. Valuation of goods - transportation charges cannot be added to the assessable value as the same are charged by the appellant under separate contracts - AT

14. Liability to Central Excise duty on the amount received towards erection/ installation/commissioning charges - merely because the said activity is being undertaken by...

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