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 December 2018 Year 2018 This

Valuation - additional consideration flowing for the goods ...

Case Laws     Central Excise

December 20, 2018

Valuation - additional consideration flowing for the goods arising out of the difference in price between the clearances made to buyers who surrendered Advance License and others who did not - Rule 6 of the Central Excise Valuation Rules, 2000 - inclusion of additional consideration confirmed.

View Source

 


 

You may also like:

  1. 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...

  2. Valuation of imported goods - undervaluation of Zinc and aluminium scrap imported - The circular only provides for average price difference between the price of prime...

  3. Method of Valuation - assessable value adopted for payment of duty is lower than the actual cost of manufacture of said products - there is no flow back of additional...

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

  5. Under valuation and mis-declaration of the goods - even if there is difference between import price and sale price of the said goods in the domestic market, the...

  6. Valuation of goods - method of valuation - sale of goods from depot / customer care center - It is found that the form in which the goods have been sold at depot are in...

  7. 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...

  8. 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...

  9. The assessee purchased agricultural land whose stamp duty valuation was lower than the actual purchase consideration. The authorities sought to invoke section 56(2)(x)...

  10. Valuation - inclusion of after sale service charges, reimbursed by the appellants to their dealers - It is beyond imagination as to how these amounts constitute flow of...

  11. Levy of differential Additional Duty of Customs - Valuation for CVD - In this case since the goods are not sold to the consumer there cannot be a retail sale price. The...

  12. Method of valuation - Applicability of most appropriate rule for valuation - it is not the method of valuation that determines the applicability but that the method...

  13. 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...

  14. Valuation of imported goods - for the purpose of contemporaneous price, the price which is under dispute and enhanced out of such dispute cannot be taken as a price of...

  15. The provisions of Section 56(2)(vii)(b) read with Section 50C cannot be invoked as the difference between the Fair Market Value (FMV) determined by the District...

 

Quick Updates:Latest Updates