Valuation - inclusion of prices of moulds - the moulds did not ...

Case Laws Central Excise

November 17, 2018

Valuation - inclusion of prices of moulds - the moulds did not belonged to the buyer of the material. - In absence of this evidence, the value of moulds cannot be separately included in the assessable value of the goods

View Source

← Previous Next →

Valuation - inclusion of prices of moulds - the moulds did not ...

Case Laws Central Excise

November 17, 2018

You may also like:

Imposition of personal penalty on two Directors - valuation of goods - In any event, excise is a levy on manufacture and it is found that it is not the case of the...

Valuation - inclusion of TCS collected from the buyer over and above the price of the goods - In the present case the TCS is collected not as a additional consideration...

Valuation - Inclusion of Amortized cost of mould - In absence of any depression to the assessable value, the cost of moulds in the present case cannot be held to be...

Valuation - price variation clause - the price of finished goods is to be revised and duty is to be paid on higher price. In case the price of raw material falls, the...

Valuation of excisable goods - genuine factory gate price - No documents have been produced before us by the Revenue to substantiate their claim that goods were not sold...

GST - Valuation - job work - amortization of cost of moulds and dies etc. - if the contract between OEM and component manufacturer was for supply of components made by...

Valuation - inclusion of freight and insurance in the assessable value for the manufactured goods delivered at the buyers premises - place of removal not taken as...

Valuation - Inclusion of royalty amount - when the assessee is paying the royalty to LNL (buyer) and that too for using the brand name `NOVINO' which belongs to the...

Assumption of jurisdiction under 153C - assessment in search cases - Even as per the pre-amended provisions of Section 153C, AO has to record satisfaction to the effect...

Valuation of imported goods - In the absence of any evidence showing existence of a price adjustment between the cost incurred by the buyer on account of...

Valuation of imported goods - undervaluation of aluminium and zinc scrap of various grades imported from overseas suppliers. Redetermination of value based on import...

Valuation - inclusion of excise duty in the price of raw material when cenvat credit for the same has been availed - fabrication of the body on Chassis - demand set aside - AT

Valuation - raw material supplied free of cost by the buyers - the value of the materials, components, parts supplied free of cost by the buyer to the appellants for use...

Valuation - Nature of amount received - the appellant received some amount from the buyers of scrap and some amount from Honda India for the value of the auto parts -...

CENVAT credit - input services which belong to the buyers - Even assuming time being appellant as recipient of service but since the service was provided on behalf of...

Quick Updates: