News Flash
  • During the planned Disaster Recovery Drill, Customs document filing, processing, e-payment and enquiry services will not be available from 1800 Hours on 15.02.2019 to 1130 Hours on 16.02.2019 & from 1930 Hours on 16.02.2019 to 1200 Hours on 17.02.2019. All stakeholders are advised to schedule their activities accordingly.
  • List of Officers whose representations have been received online till 15.02.2019 (17:30 Hrs) in DGHRD (HRM-II) w.r.t. AGT-2019 Circular Click here
  • Guidelines for Computer based Examination under Regulation 6 of the Customs Brokers Licensing Regulations, 2018 (as amended)Click here
  • Calling Nomination for IMF's SARTTAC Training on Organizational Structure and Management Course (SA 19.21, OSM) to be held at SARTTAC, New Delhi on 04-08 March, 2019 - click here
  • Scheme for grant of cash Award to Meritorious children of Departmental officers/staff for their performance in the 10th/12th standard Board Examination held in March/April, 2016,2017 & 2018- For Details - click here
  • Computer based examination under regulation 6 of the customs brokers licensing regulations, 2018 (as amended)- click here
  • The schedule for the All India workshop to be organised by NACIN, ZC Hyderabad on Sensitizing customs Officers on Human Trafficking on 19.02.2019.- click here
  • Updated version of GST Concept and Status and PPT on GST - An Update as on 01/02/2019 have been uploaded.
  • Notification to extend the due date for furnishing of FORM GSTR–7 for the month of January, 2019 till 28.02.2019 issued.
  • Annual General Transfer 2019.- click here
  • The schedule for the All India workshop to be organised by NACIN, ZC Hyderabad on Sensitizing customs Officers on Human Trafficking on 19.02.2019.- click here
  • Circulars making amendments to the Circulars issued earlier under the CGST Act, 2017 and the IGST Act, 2017 (consequent to coming into force amendments in the CGST Act, 2017 w.e.f. 01.02.2019) respectively issued.
  • An Update as on 01/02/2019 have been uploaded Updated version of GST Concept and Status & PPT on GST
  • Corrigendum to Office Order 2/2018-JC dated 21/2/2018- click here
  • 18th Post Graduate Programme in Public Policy and Management (PGPPM) during 2019-20 at the Centre for Public Policy, Indian Institute of Management, Bangalore.- click here
  • 11th One-year Diploma Programme in Public Policy and Sustainable Development (PP & SD) at the TERI School of Advance Studies, New Delhi - click here
  • CGST Rules, 2017 as amended up to 01.02.2019 have been uploaded
  • Corringendum dated 05.02.2019 ( English and Hindi) to Notification No. 3 /2019 - Central tax dated 29th January, 2019 issued
  • Corringendum dated 05.02.2019 (Hindi only) to Notification No. 2/2019 - Central tax dated 29th January, 2019 issued
  • 13th Post Graduate Diploma Programme in Public Policy and Management (PGD-PPM) during 2019-20 at the Management Development Institute, Gurugram -reg- click here
  • Buyback of old & used equipment provided by DG Systems - click here
  • Removal of Difficulties Order to extend the due date for furnishing of FORM GSTR–8 for the months of October, 2018 to December, 2018 till 07.02.2019
  • Removal of Difficulties Order in view of the amendment to Section 10 of the CGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019.
  • All India Workshop to be Organised by NACEN Hyderabad on "Sensitizing Customs Officers on Human Trafficking"-Reg.-click here
  • Five-Days' / Two-Days' Training Workshop on "Data Analytics" for Group 'A' Officers of CBIC during 25th February to 01st March 2019 at NACIN, Faridabad. -click here
  • Circulars making amendments to the Circulars issued earlier under the CGST Act, 2017 and the IGST Act, 2017 (consequent to coming into force amendments in the CGST Act, 2017 w.e.f. 01.02.2019) respectively issued.
  • Notifications to extend the due date for furnishing of FORM GSTR–7 for the months of October, 2018 to December, 2018 till 28.02.2019.
  • Order to extend the time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases till 31.03.2019.
  • Two day All India Training for Trainers (ToT) programme on Authorised Economic Operators to be held on 18.02.2019 & 19.02.2019 Click Here
  • Details of Prospective Trainings by NACIN and its ZTIs & RTIs in Febuary, 2019 - Click Here
  • Notifications to bring into force provisions of the CGST (Amendment) Act, 2018, the IGST (Amendment) Act, 2018 with effect from 01.02.2019; and the consequential amendments in earlier notifications (with effect from 01.02.2019) issued.
  • Reversion/Diversion of the posts of Principal Chief Commissioner/Chief Commissioner of CBIC for drawal of salary - Click Here
  • One-Day Training on "Organisation for the Prohibition of Chemical Weapons (OPCW) and Chemical Weapons Convention (CWC)" for Group 'A' Officers upto the level of Addl. Commissioner and Appraisers & Superintendents (posted in Customs formations) of CBIC on 15th February, 2019 at NACIN, Faridabad - click here
  • Presidential Awards for Exceptionally Meritorious Service rendered at the Risk of Life and Specially Distinguished Record of Service - click here
  • WCO Certificate of Merit Award, 2019 : List of Awardees - click here
  • Nomination For One-Day Workshop on "Official Usages of Rajbhasha Hindi" For Group 'A' officers of CBIC on 28th January, 2019 at NACIN, Faridabad. - click here
  • Revised sanctioned strength of Superintendent and Inspector in Ahmedabad and Vadodara Zones - click here
  • Notifications seeking to amend notification No. 48/2017 (to amend the meaning of Advance Authorisation in the Explanation
  • DO Letter on Two Swachhta Projects - click here
  • DGHRD-CBIC website has moved from www.dghrdcbec.gov.in to www.dghrdcbic.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