Valuation - goods cleared to sister concern - Rule 8 of Central ...

Excise Duty on Goods to Sister Concern: Calculated at 110% of Value per Central Excise Valuation Rules, CAS-4.

May 14, 2018

Case Laws Central Excise AT

Valuation - goods cleared to sister concern - Rule 8 of Central Excise Valuation Rules specifically prescribes that the valuation for purpose of charging of excise duty is required to be made on the basis of 110% of the value of the goods ascertained as per the CAS-4. - AT

View Source

← Previous Next →

Valuation - goods cleared to sister concern - Rule 8 of Central ...

Excise Duty on Goods to Sister Concern: Calculated at 110% of Value per Central Excise Valuation Rules, CAS-4.

May 14, 2018

Case Laws Central Excise AT

You may also like:

Payment of duty by 100% EOU - What was required to be done for the purpose of calculating duty payable by a 100% EOU was to calculate the customs duty payable (by...

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...

Short payment of Central Excise Duty - The Appellate Tribunal concluded that central excise duty is leviable only on excisable goods manufactured or produced in India,...

Refund of excess paid duty - The contention of the revenue that since the duty was based on sale value of their sister concern is absolutely incorrect for the reason...

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 excise duty on goods returned to factory - Valuation - the submission on behalf of the assessee that the returned goods may be treated as a raw material...

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...

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

Interest expenses u/s 36(1)(iii) - Addition of interest component considering that there is no commercial expediency in lending to sister concerns - AR explained the...

Rebate claim - Cenvat credit reversed on depreciated value of imported capital goods (machinery parts) at the time of their export - Since the imported goods are not...

Maintainability of appeal - Jurisdiction - Valuation of imported goods - as per Notification importation of erca nuts was made free provided the CIF value was ₹...

The appellant paid excise duty on the removal of inputs as such, based on the transaction value. However, this excise duty was found to be in excess of the actual CENVAT...

SSI Exemption - value of clearances - clubbing of clearances - The tribunal found the appellants engaged in the manufacture and sale of excisable goods without Central...

CESTAT determined that sales tax/VAT amounts retained by appellant under state government's deferment scheme must be included in transaction value for computing central...

Levy of Social Welfare Surcharge (SWS) - Since, the effective rate of the customs duty is ‘NIL’ or ‘Zero’, the rate of SWS would automatically become ‘zero’, inasmuch as...

Quick Updates: