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
|