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1. Method of Valuation - prototype vehicles - goods cleared from the factory on payment of duty under self invoice on the comparable value of the similar vehicle applying...

2. Valuation - cash discount - whether the cash discount realized back by the Appellant through debit notes is chargeable to central excise duty? - Held No - AT

3. Appellate Tribunal's decision in identical matter of assessee for earlier period relied upon to dismiss department's appeal challenging determination of assessable value...

4. Valuation - cost of design and development of art work - as per the clear provision made in the Central Excise Valuation Rules, 2000 w.e.f 01/07/2000 - for the entire...

5. 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

6. Valuation - The appellant had clearly contravened the provisions of Sec.4 read with Rule 7 of Central Excise Valuation Rules, 2000 without any justification and evaded...

7. 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 ,...

8. Valuation - Rule 5 of the Central Excise (Valuation) Rules, 2000 specifically provides for exclusion of the cost of freight from the place of removal - AT

9. Valuation - Rule 8 of Central Excise (Valuation ) Rules, 2000 would apply only where entire production of a particular commodity is captively consumed - AT

10. Valuation - Applicability of Rule 7 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 - The goods manufactured were both sold at the...

11. Whether Due Drop Process on Fabrics will amount to manufacture - It is seen that the Ministry in its wisdom, has accepted the merits of the case and has exempted the...

12. Valuation - Section 4 or 4A - manufacture of Powder Hair Dye (PHD) - whether the appellant is required to print/affix MRP on sachets and/or on the mono pack containing...

13. Prior period expenditure - when prior period income is taxed prior period expenditure cannot be disallowed - AT

14. CENVAT Credit - CVD paid through DEPB Scrip - It is settled that even if the licences were issued under FTP 2000-07 then also the credit cannot be denied, so long the...

15. Valuation - inclusion of transportation charges - In the first SCN the value is sought to be determined in terms of Section 4(1)(a) read with Rule 4 and 5 of Central...