News Flash
  • CGST Rules, 2017 as amended up to 18.07.2019 have been uploaded.
  • Notifications issued to carry out changes in CGST Rules, 2017 and to extend the last date for furnishing FORM GST CMP-08.
  • Circulars regarding doubts related to ITeS Services; and goods taken out of India for exhibition or on consignment basis issued.
  • Cash award date extension of Scheme for grant of Cash Awards to meritourious children of Departmental officers/ staff for their performance in the 10th/ 12th standard Board Examinations held in March/ April, 2016,2017 and 2018Click Here
  • To decide eligibility of candidates appearing for Departmental Exams to be conducted by NACIN in 2019-2020, CCAs may refer Recruitment Rules and Annual Examination Calendar 2019-2020. This clarification can be viewed through this linkClick Here
  • Circular for Creation of User Id for WCO e-learning module 'CLiKC' Click Here
  • Verification of Options (for information purpose only) for the candidates selected through Steno Grade- II Examination 2017 - Click here Click Here
  • Circular 102/21/2019-GST slightly amended to rectify an inadvertent error.
  • One-day Workshop/training on "Capacity building on GeM Procurement" along with Corrigendum on 29.07.2019 at NACIN, Faridabad - reg.Click Here
  • Four-Days' Refresher Training on GST for Group 'A' officers of CBIC, to be conducted from 30th July to 2nd August, 2019 at NACIN, Faridabad.Click Here
  • Calling of Nomination for UNODC E- learning Programme Click Here
  • Calling for willingness for the post of (1) Sr.P.S (2) Inspector and (3) Executive Assistant in NACIN, Chennai on deputation basis..- Please click here
  • Postponement of Two Days Training on "3-Is (Intelligence, Information & Investigation)" at NACIN, Faridabad from 11-12 July, 2019 to 22-23 July,2019.-Click here
  • One-Day Training on "Authorized Economic Operator (AEO) Scheme" for Group 'A' and Group 'B' Officers of CBIC on 19th July, 2019 at NACIN, Faridabad.-Click here
  • Second press release for clarification on annual return and reconciliation statement issued.
  • Call for information from all Commissionerates and Directorates for Lok Sabha Un-starred Question regarding "Internal Complaints Committee".-Click here
  • Corrigendum to Result of Customs Broker Examination -Click here
  • CBIC has enabled Central Excise and Service Tax Duties payment collection from ICEGATE via NEFT/RTGS. The payment module can be accessed from www.cbicpay.icegate.gov.in. .Please click here for detailed advisory.
  • Updated versions of GST - Concept and Status, and GST - An Update as on 01/07/2019 have been uploaded.
  • GST MSMEs Booklet released by Hon'ble FM-Click here
  • CGST Rules, 2017 as amended up to 28.06.2019 have been uploaded
  • Circular 97/16/2019-GST amended to extend the last date forfilingofintimation for availing the alternative Composition scheme for suppliers of services to 31.07.2019.
  • Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange - reg.-Click here
  • Removal of Difficulty Order issued to extend the due date for furnishing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C till 31st August, 2019.
  • Corrigendum - Cadre re-organisation of field formations under CBIC - allocation of revised cadre strength-Click here
  • List of officers to be given Commendation Certificate on 2nd GST Day to be celebrated on 1st July, 2019-Click here
  • Calling of nomination for Training on Drug Law Enforcement,identified in APR 2016-17,to be conducted at NACIN Faridabad on 18-19 July, 2019 -Click here
  • The Departmental exam for promotion of Tax Assistants (TA) to the grade of Executive Assistants (EA) in Customs and Central Tax Depts will be held from 16th to 18th September 2019 . The relevant circulars and Syllabus can be viewed through this link. -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