News Flash
  • CGST Rules, 2017 as amended upto 18/10/2017 have been uploaded.click here
  • Circular clarifying movement of goods on approval basis has been issued
  • Circular on Authorized officer for enrolment of Goods and Services Tax Practitioner has been issued
  • 3 CGST Notifications related to export package issued
  • Circular clarifying movement of goods on approval basis has been issued.click here
  • Circular on Authorized officer for enrollment of Goods and Services Tax Practitioner has been issued.click here
  • Notification 26/2017-Central Excise (NT) dated 17-10-2017 and circular 208/6/2017-Service Tax dated 17.10.2017 have been issued regarding redistribution of cases pending with Commissioner (Appeals) on 30-6-2017.click here
  • Results for THE DEPARTMENTAL EXAM FOR PROMOTION OF MINISTERIAL OFFICERS TO THE POST OF EXECUTIVE ASSISTANT (STA) / INSPECTORS OF CENTRAL EXCISE / INSPECTORS OF CUSTOMS (EOs & POs) held in the month of August 2017, have been declared and sent to the respective CC Zones & Commissionerates.
  • List of ports and ICDs wherein e-seal readers are to be provided by the vendors-.click here
  • New Notifications issued under CGST Act, 2017, IGST Act, 2017 and UTGST Act, 2017.click here
  • The Customs heritage Half Marathon to be held at Mumbai on 29.10.2017.The last date for registration is 22.10.2017.click here
  • Upkeep & Safety of equipment-UPS provided by CBEC.click here
  • No extension of last date for filing GSTR-1 for July, 2017.click here
  • Defence against Writ Petitions/PILs relating to GST-regclick here
  • Press realease on 22nd GST Council Meeting dated 06.10.2017.click here
  • GST rates approved by GST council on 06/10/2017.click here
  • Press note export packages.click here
  • Press note on decisions taken by GST council in 22nd meeting on 06/10/2017.click here
  • All CCs/DGs are requested to check online the "PPT on best practices on Swachhta"by the formations under CBEC.click here
  • Circular on Bond/Letter of Undertaking for exports issued.click here
  • Notification on extension of facility of LUT to all exporters issued.click here
  • Details of Vendors providing E-seals to exportersclick here
  • Eighth amendment to CGST Rules, 2017click here
  • Extension of time limit for intimation of details in FORM GST CMP-03click here
  • Incase of any LAN-WAN issues please call 18002662232/18001214560 or mail Saksham.Seva@icegate.gov.in
View all

Valuation

ECS subject-wise list of Central Excise cases

S No

Citation

Name of the Party

Subject Heading

1

2012 (1) ECS (39) (Tri-Del)(282 KB)

Hindustan Industries

Interest to be paid on differential duty on account of price escalation. In view of the revision of the prices upward from a back date, interest is liable to be paid on the duty under provisions of Section 11 AB. No SCN is required and no limitation period is applicable

2

2012 (1) ECS (75) (Tri-Che)(217 KB)

M/s. Allianz Bio Sciences P Ltd.

Valuation of Physician Samples distributed free of cost has to be made on the basis of prorate value of the regular pack of comparable goods in terms of the provisions of Rule 4

3

2012 (2) ECS (43 ) (Tri-Del)(172 KB)

M/s Century Laminating Company Ltd.

In terms of judgments of the Apex Court in the case of CCE, New Delhi vs. Vikram Detergent Ltd. (supra), the deduction of damage discount being in the nature of refund or benefit to the buyer by the way of compensation for damage, breakage or loss suffered by the goods after removal from the factory, is not permissible

4

2013 (1) ECS (48) (Tri-Del)(158 KB)

M/s Maruti Suzuki India Ltd

Pool lifting charges, recovered by dealers, included in the assessable value of motor cars

5

2013 (1) ECS (52) (Tri-Del)(192 KB)

M/s Soni Ispat Ltd. & Others

Place of removal is the premises of the consignment agent and therefore the assessable value would be the price charged from such agent's premises which would include transportation charges up to that point

6

2013 (2) ECS (104) (Tri-Del)(124 KB)

M/s Sukalp Agencies

In absence of material to show separability of clearance of excisable goods from installation and testing charge activity by divisible contracts, it is not possible to agree with the appellant. Revenue's allegation that installation and testing charges should form part of assessable value is sustained

7

2012(1) ECS (161) (Tri-Ban)(473 KB)

M/s. Mangalore Refinery & Petrochemicals Ltd.

The Rationale for inclusion for cost of goods and services under Rule 9 is to place the vertically integrated operation on par with split operation so that the transaction value does not get skewed on account of different practices/arrangements

8

2014 (1) ECS (132) (Tri-Ahd)](214 KB)

M/s Lear Automotive India Pvt Ltd.

Appropriate element of cost, enhancing the value of components/ parts, will also required to be added to the assessable value of the seats

9

2014 (1) ECS (167) (Tri-Kol)](197 KB)

M/s. Burn Standard & Company Limited Vs

Assessee"s contention that they had a bonafide belief for non-inclusion of value of free issue material in the transaction value regime even though a specific judgment was against them, is not acceptable..

10

2014 (4) ECS (139) (Tri-Kol) (193 KB)

M/s. Hyva (India) Pvt. Ltd..

Valuation: As the goods namely, motor vehicles, have not been sold as provided in Section 4(1)(b) of the Act, the value is to be determined under Rule 10A of the Valuation Rules