Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Undervaluation - goods sold over and above MRP Declared - The ...

Case Laws     Central Excise

June 5, 2018

Undervaluation - goods sold over and above MRP Declared - The appellant has shown MRP at ₹ 675/- and paying duty after claiming abatement thereof, but charging ₹ 830/- per stove from their buyers - demand confirmed - AT

View Source

 


 

You may also like:

  1. Process amounting to manufacture or not - repacking - The goods are sold at the same MRP to the consumer. It is nobody’s case that the goods are sold above the MRP to...

  2. Valuation of goods - Recovery of short paid duty - packaged drinking water - goods sold to institutional buyers - the goods were not being consumed by ABCTC themselves...

  3. Refund of excess duty - manufacture of clinker and cement - appellant was required to pay the duty @ ₹ 350 PMT as per the Notification No.4/2007, since there was a...

  4. CE - a multi-piece package if total weight exceeds 10gms, duty to paid under MRP

  5. Valuation and Refund - insecticides/pesticides - pouch of 10gms or less than 10gms not required to pay duty - in terms of the provisions Section 2(p) of the Standards of...

  6. MRP - Demand of duty - All the MRPs are indicated on the same package although for different regions.- duty - duty to be paid on highest of MRP - Tri.

  7. Duty on insurance claim - The appellants have already paid duty on the clearance of damaged goods at the value on which they were sold - as such there is no...

  8. Undervaluation - Levy of Additional duty of Customs (CVD) on MRP basis - the goods were imported through different ports. That itself is a valid reason for the...

  9. Undervaluation - MRP based valuation u/s 4A - change in MRP subsequent to removal of goods - non declaration of the actual MRP on ceramic glazed tiles - Demand set aside - AT

  10. Refund of the Additional Duty of Customs (SAD) - rejection of refund on the ground that the description of the imported goods and the goods sold in India does not tally...

  11. Penalty u/s 11AC - case of Revenue is that appellant have sold the goods on higher MRP as compared to the MRP considered at the time of the clearance of the goods - The...

  12. Refund of amount deposited as pre-deposit - It stands clear that appellant is entitled for refund of ₹ 15 Lakhs as were paid in cash by him at the time of the...

  13. Though the assessee paid the excise duty at ₹ 80/- (after debiting ₹ 20/- paid on input, namely, Cut Tobaco) they recovered excise duty at ₹ 100/- from...

  14. 100% EOU - de-bonding - refund of the excise duty previously paid - Admittedly, such duty was paid at the time of what is referred to de-bonding. However, this would not...

  15. Claim of rebate/refund - export of goods from DTA unit to SEZ units - initially applicant cleared excisable goods without payment of duty under UT-I Bond to the SEZ Unit...

 

Quick Updates:Latest Updates