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 October 2018 Year 2018 This

Method of Valuation - Transaction value or MRP based valuation - ...

Case Laws     Central Excise

October 9, 2018

Method of Valuation - Transaction value or MRP based valuation - The department has stretched the provisions of law unnecessarily to include small quantities of ball bearings cleared on retail sale under the provisions of section 4A without substantiating such claim with some concrete evidences

View Source

 


 

You may also like:

  1. Valuation of imported goods - MRP based valuation or transaction value - CVD - AT

  2. The case involved under-valuation of imported perfumes and deodorants, leading to evasion of duty and mis-declaration of Maximum Retail Price (MRP). The issue was...

  3. Method of Valuation - Glues and adhesives - MRP based valuation or transaction value - appellant in the grounds of appeal have not controverted the fact that they were...

  4. Transaction value based valuation or MRP based valuation - Section 4 or section 4A - Supply of mango avakai pickles to M/s Nestle - AT

  5. Method of Valuation - transaction value or MRP based value - physician samples cleared free of cost - The assessment cannot be done u/s 4A as the said goods are not...

  6. Method of valuation - Transaction value u/s 4 or MRP based value u/s 4A - manufacture and clearance of chocolates individually weighing 3.9 gms and 14 gms. - putting...

  7. Transaction value - Valuation (Customs) - Special or abnormal discount to the related buyers which were in excess of 3% discount - The Appellate Tribunal observed that...

  8. Method of Valuation - transaction value u/s 4 or MRP based value u/s 4A - toothpastes in tubes branded as ‘Calcium Prudent’ - destined for distribution by the Canteen...

  9. Method of Valuation - Lead Acid Battery - MRP based value or transaction value - there is no difference in the nature of the clearance made to individual customer...

  10. Valuation of Goods – Transaction value u/s 4 or MRP based valuation u/s 4A - Bulk pack of the Tooth Brushes – cannot be considered as for retail sale - stay granted - AT

  11. Valuation of goods - MRP based valuation or transaction value - goods supplied to TNCSC, which are intended for free distribution to the women beneficiaries belonging to...

  12. Valuation of goods - transaction value is available but the value addition is very low - no justification for determining the transaction value by cost construction method - AT

  13. Method of Valuation - to be valued u/s 4 or u/s 4A - MRP based value or Transaction value - supply of medicaments to Government Institutions such as BHEL, Railway,...

  14. Method of Valuation - Transaction value or MRP value - sale of mineral water to PVRs (Cinema halls) who are institutional consumers - there is no question of the...

  15. Method of Valuation - goods sold to the wholesale dealer in boxes of 100 pieces each - MRP based Valuation u/s 4A or transaction value u/s 4? - appellant were not...

 

Quick Updates:Latest Updates