News Flash
  • Refund disposal fortnight to handhold trade and industry in clearing pending GST refund claims from 16.7.2018 to 31.7.2018.Click here
  • Half-Day workshop on deputation for IRS (C & CE) Officers of 2004-2009 batches on 19.07.2018 Through Video Conferencing.Click here For URL addresse Click here
  • Inputs on Cadre Restructuring 2018.Click here
  • Three Days’ Training Programme on ‘DIGITAL FORENSICS’ for Group-‘A’ Officers of CBIC From 16th August to 18th August, 2018 at Gujarat Forensic Sciences University, Gandhinagar.Click here
  • All India Workshop on “Entrepreneurship, Empathy and Change: How to generate value in team and every ecosystem"Click here
  • Asset Accounting issues and poor upkeep of centrally supplied IT equipment Click here
  • DO letter dated 11/07/2018-Regarding raising of monetary limits for filing appeals by the Department before CESTAT/ High Courts and Supreme Court in Legacy Central Excise and Service Tax Click here
  • Raising of monetary limits for filing appeals by the Department before CESTAT/ High Courts and Supreme Court in Legacy Central Excise and Service Tax Click here
  • Instructions regarding Ban on use of single-use plastic items in Government Offices
  • Call for nomination for two (2) days Train the Trainers (ToT) Workshop on Green Customs on 23- 24 July, 2018Click here
  • Two Days Training Workshop on 3-Is (Intelligence, Information & Investigation) for Group A officers of CBIC, on 26th & 27th July, 2018, at NACIN, FaridabadClick here
  • Draft proposals for amending GST Laws is published on https://www.mygov.in/group-issue/stakeholder-consultation-proposed-changes-gst-laws/ for comments of the stakeholders till 15.07.2018.
  • The MPR for Refund granted to UIN entities (GST-GST-1) has been hosted on DDM website. GST Commissionerates are required to upload the Refund granted to UIN entities data from Jun, 2018 onwards
  • Chairman CBIC's newsletter dated 07.07.2018Click here
  • Instructions regarding payment of salary to officers in Directorates on loan basis Click here
  • Marks Declared: Marks of Deptt. Exam. for Inspectors of C.EX. held in 13.03.2018 to 16.03.2018 declared. Nodal Officers may download marks-sheet from their dashboard under www.nacenkanpur.gov.in alongwith forwarding letter.
  • One Day Training Programme on “Prevention of Money Laundering and Commercial Frauds” for Group ‘A’ officers of CBIC, on 20th July, 2018 .Click here
  • Methodology adopted for ranking of Zones/ Directorates/ Commissionerates under Swachhata Action Plan 2017-18 Click here
  • Extension of suspension of provisions relating to TDS and TCS till 30.09.2018Click here
  • Details of Prospective Trainings By NACIN and its ZTIs & RTIs in July, 2018 Click here
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