News Flash
  • 28th India - Sri Lanka DG Level Talks on Anti-Smuggling and related matters being held on 22-23 February, 2018 in New Delhi between DG, DRI and DG, Customs, Sri Lanka.
  • Weekly newsletter from Chairman, CBEC dated 16/02/2018 Click here
  • “All users are informed that, the new version of MSR for Part-I has been uploaded”
  • One day Training on Government e-Market Place (GeM) and Competition Law for Group 'A' officers of CBEC on 20th February, 2018 click here
  • Circular on Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 has been uploaded
  • Weekly newsletter from Chairman, CBEC dated 09/02/2018 Click here
  • Video on implementation of Swachhta Action Plan by CBEC Click here
  • Notification for postponing the implementation of e-way bill rules has been issued
  • Letter to All CCAs regarding Taking Care while send Direct Recruitment Quota Requisition to DGHRD Click here
  • Government e-Market Place (GeM) and Competition Law for Group 'A' officers of CBEC on 20th February, 2018 click here
  • Training Schedule of GeM & e-Procurement Click Here
  • Customs duty Calculator will not functional from 02-Feb-2018 at 00:00 hrs till the updates of duty rates as per changes made in the Union Budget 2018-19
  • FAQs on EWay Bill Provisions in GSTclick here
  • The Union Budget of India for FY 2018-19 has been announced. Please click here for more details.
  • Field formations are informed that from this Month onwards : 1) DDM-CUS-1 has been modified with new column i.e 'IGST-REFUND' and this is to be uploaded since the Month of July-2017 onwards. 2) DDM-ST-1 has been restarted,so field formations are requested to upload the data since the Month of July-2017 onwards. 3) DRI-CUS-7 has been modified with new group i.e 'Recovery by way of disposal of goods' which is to be uploaded from the current Month ,i.e, Jan-2018.
  • GNIT E-tender for CCAMC for 22 in number Category-II Vessels dated 29.01.2018. closing date of tender is 15.03.2018 1300 hours.click here
  • CBEC launches IT tools ICETRAK and ICETAB for trade facilitation and faster clearances – To download ICETRAK, click here here on your Android mobile phone
  • ATTN: BUDGET UPDATE :On account of Budget 2018-2019, due to be presented on "1-Feb-2018", filing of B.E.'s would not be available from 1700 hrs onwards on "1-Feb-2018" till completion of updation of all changes in the ICES 1.5
  • Complete utilization of funds under "O.E." & "RRT" Object Heads in FY 2017-18click here
  • DG NACIN's letter regarding E way Bill Master Trainer of Faridabad and Bangalore for more detailclick here
  • Chairman CBEC's weekly newsletter dated 25.01.2018click here
  • CGST Rules as amended upto 23/01/2018 have been uploaded click here
  • Important information for the field click here
  • Notifications for notifying e-way Bill website and amended CGST Rules have been uploaded. Notifications for reduction in Late fees for various returns also uploaded.
  • Immediate Attention: Registration and Requisition letter issued for Next Dept. Exam. of Inspectors to be held from 13.03.2018 to 16.03.2018. Please download the same from www.nacenkanpur.gov.in.
  • Departmental Examination for promotion of Ministerial Officers to rescheduled to be held from 20.02.2018 to 22.02.2018
  • Letter to all CCs/DGs informing DGHRD Swachhta Whatapp Numberclick here
  • Reports on user Experienceclick here
  • Removing "Retired, but PPO not issued" figures reflecting on "Bhavishya" portal screenclick here
  • Advisory on AIO functioning, connectivity issues for GST.-click here, TCS Escalatoin Matrix for GST Zones LAN Implementation, Wipro Handholders, HP Resident Engineers
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