Home Highlights July 2018 Year 2018 This

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1. Non inclusion of drawing and designing charges in the assessable value - it was a bonafide mistake and there was no intention to evade Central Excise duties as they have...

2. Valuation - inclusion of notional cost of drawings and designs supplied free of cost by Maruti to the vendors in the assessable value of parts or components manufactured...

3. The issue pertained to the inclusion of demurrage charges in the assessable value for payment of customs duty under the Customs Valuation (Determination of Value of...

4. Valuation - inclusion of drawing, designing and engineering charges - The excise duty can be demanded on the same amount charged for drawing and designing, even if...

5. Valuation - inclusion of cost of design and drawing - The drawings supplied by the customers being only dimensions of the components could therefore have no value -...

6. Valuation - inclusion of reimbursement of expenses in assessable value - pure agent services - this amount is not includable in the assessable value for charging service tax - AT

7. Valuation - inclusion of subsidy in assessable value - no justification for inclusion in the assessable value, the VAT amounts paid by the assessee using VAT 37B Challans - AT

8. Assessable value – As per Rule 5 of the Central Excise (Valuation) Rules, 2000, the transportation charges shown separately in the invoice or charge separately are not...

9. Freight charges shown separately in invoices for excisable goods, as per agreements with buyers, are not includible in the assessable value for excise duty, irrespective...

10. Valuation of imported goods - includibility - Pull Buck Tug Charges, Tug/Launch Charges, and Port Tonnage Charges - these charges are not to be included in the...

11. Valuation of goods - Inclusion of testing charges - Cylinder testing charges are not includible in the assessable value of the liquid chlorine and there is no infirmity...

12. Valuation - inclusion of Dharmada charges (charitable donation from customers) in the assessable value - The amount of Dharmada cannot be included in the transaction value.

13. Inclusion of cylinder rental charges, testing charges in assessable value - Valuation of goods - the packing of the gases into cylinders is not necessary for making the...

14. Valuation - cargo handling and port services - inclusion of facility charges in the assessable value - presumption of the Revenue is that the respondent have not...

15. Valuation - Job work - inclusion of value of the scrap retained and sold by the appellants in the assessable value of the goods manufactured and cleared by the...