Valuation - pressure cooker parts - Sale from depot - The ...

Appellant Must Pay Duty on Pressure Cooker Parts Based on Depot Clearance Price Valuation, Duty Complied With.

March 9, 2018

Case Laws Central Excise AT

Valuation - pressure cooker parts - Sale from depot - The appellant is required to pay duty at the value, the price on which the goods have been cleared from the depots i.e. the assessable value and the appellant had paid duty accordingly. - AT

View Source

← Previous Next →

Valuation - pressure cooker parts - Sale from depot - The ...

Appellant Must Pay Duty on Pressure Cooker Parts Based on Depot Clearance Price Valuation, Duty Complied With.

March 9, 2018

Case Laws Central Excise AT

You may also like:

Appellant established that incidence of duty was not passed on to customers. Refund sanctioning authority's report confirmed duty was not mentioned on invoices issued to...

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 ,...

Refund of the excess duty paid - whether subsequent negotiation of the prices can be the basis for reopening the assessment? - The Tribunal observed that the appellant...

Valuation of goods - method of valuation - sale of goods from depot / customer care center - It is found that the form in which the goods have been sold at depot are in...

Valuation - stock transfers to depots at the prices prevalent on such date at the depots - depot sale price known prior to removal on which duty was paid - On subsequent...

Valuation of the goods - sale through depot - It is not in dispute that the appellant cleared the goods from their factory, at the price prevalent at the depot and...

This case deals with the determination of assessable value of goods at the factory gate, which were not sold but transferred to depots. The revenue failed to properly...

Valuation - sale of goods through Depot - the appellant is required to discharge the duty at prices prevalent at the depot from where the goods are sold

Nature of Duty Paid by 100% Export Oriented Units (EOU) - The CESTAT held that while the measure adopted for computing duty paid by 100% EOUs may be based on customs...

Valuation - price variation clause - the price of finished goods is to be revised and duty is to be paid on higher price. In case the price of raw material falls, the...

Valuation - Permissibility of various types of discounts when goods are cleared from the Depot after payment of duty from the factory gate - the place of removal is not...

Refund claim of excess duty denied due to unjust enrichment - goods sold based on LME price index. Revenue contended appellant booked excess duty as revenue expenditure...

Adjustment of excess paid duty with the short paid duty - the duty excess paid by the appellant is more than the duty short paid by the appellant. Therefore, appellant...

Refund claim - unjust enrichment - appellant had paid more duty at the time of clearance from the factory to depot, but have ultimately charged and realized less duty on...

Claim of refund after reduction in MRP post clearance - Valuation - Footwear - Depot as place of removal - MRP based valuation - Section 4A of Central Excise Act, 1944 -...

Quick Updates: