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1. Valuation of imported goods - MRP based valuation or transaction value - CVD - AT

2. The case involved under-valuation of imported perfumes and deodorants, leading to evasion of duty and mis-declaration of Maximum Retail Price (MRP). The issue was...

3. Valuation of goods - MRP based valuation or transaction value - goods supplied to TNCSC, which are intended for free distribution to the women beneficiaries belonging to...

4. Method of Valuation - Glues and adhesives - MRP based valuation or transaction value - appellant in the grounds of appeal have not controverted the fact that they were...

5. Valuation - transaction value or MRP based value - Sales Promotion Scheme - pack of Maggie Noodles supplied along with Sundrop Oil freely, each pack of the product bear...

6. Valuation - transaction value - inclusion of cost / expenditure / supply received on which GST has been paid - Double charging of GST or not - the component of the GST...

7. Valuation of Goods – Transaction value u/s 4 or MRP based valuation u/s 4A - Bulk pack of the Tooth Brushes – cannot be considered as for retail sale - stay granted - AT

8. Method of Valuation - transaction value or MRP based value - physician samples cleared free of cost - The assessment cannot be done u/s 4A as the said goods are not...

9. Transaction value - Valuation (Customs) - Special or abnormal discount to the related buyers which were in excess of 3% discount - The Appellate Tribunal observed that...

10. Method of Valuation - to be valued u/s 4 or u/s 4A - MRP based value or Transaction value - supply of medicaments to Government Institutions such as BHEL, Railway,...

11. Excise valuation of physician samples - Valuation u/s 4 as transaction value or u/s 4A as MRP - these physician samples were cleared by the appellant on principle to...

12. Method of valuation - MRP based value or transaction value - on the pack no MRP mentioned and the packs also bore the mention that Free not for sale. Therefore, the...

13. MRP based Valuation u/s 4A or transaction value u/s 4 - appellant has correctly valued their goods sold to the wholesaler in wholesale packages and valued as per section...

14. Valuation of export goods - Iron Ore Fines - transaction value - FOB price - Export duty - The appellant contested this, arguing that unless the Revenue disputes the...

15. Valuation - Transaction value of MRP based value - institutional buyer - Section 4(A) of the Central Excise Act - since the impugned sale is not a retail sale as per the...