Valuation - inclusion of royalty in assessable value - The ...

Royalty Fee Included in Valuation for Blooms and Bars Under Central Excise Laws as Technology Transfer Fee.

May 7, 2018

Case Laws Central Excise AT

Valuation - inclusion of royalty in assessable value - The running royalty is includible in the assessable value of blooms/bars cleared by the KCSSL, as the royalty is not in the nature of brand or IPR but in the nature of Techn0104' Transfer Fee for the purpose of Casting Specialty Alloy. - AT

View Source

← Previous Next →

Valuation - inclusion of royalty in assessable value - The ...

Royalty Fee Included in Valuation for Blooms and Bars Under Central Excise Laws as Technology Transfer Fee.

May 7, 2018

Case Laws Central Excise AT

You may also like:

Valuation of imported goods - Inclusion of lump sum and periodical patent and technology know how fee paid - The Tribunal analyzed the provisions of Rule 10 (1) (c) of...

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...

Valuation under central excise - Whether administrative fee/export fee etc are liable to be included in the assessable value - held no - AT

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...

GST Rates - HSN Code - NCCD Shall continue to be levied on tobacco and tobacco products at the rate as applicable prior to 1st July, 2017 - Since NCCD is a duty of...

Government allowed export benefit to Bhutan in Indian Currency under Central Excise Law.

Valuation of imported Set top boxes under Section 4 of the Central Excise Act, 1944 - Circular

Revocation of registration under Central Excise - Revocation of registration, not provided for in Central Excise Rules, 2002 and only in exercise of power of Central...

This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

The Central Government rescinded Notification No. 10/2022-Central Excise and Notification No. 11/2022-Central Excise, both dated 30th June 2022, pertaining to the...

Levy and collection of Special Additional Excise Duty (SAED), Road and Infrastructure Cess (RIC), and Agriculture Infrastructure and Development Cess (AIDC) on removal...

The case pertains to the valuation of imported goods and the inclusion of royalty payments for determining the transaction value. The key points are: The transaction...

Bar Councils can only charge enrolment fee prescribed u/s 24(1)(f) of Advocates Act 1961 at time of admission on State rolls. Other miscellaneous fees like application...

CESTAT ruled that merely listing an inter-connected undertaking in Income Tax Form 3CD does not establish a "related person" relationship under Central Excise law....

Royalty and license fee exempted from Integrated tax to the extent it is paid on the consideration attributable to royalty and license fee included in transaction value...

Quick Updates: