Search Results for Tag : Assessable value

Judgments

Declared price/transaction value is required to be accepted unless there are valid reasons for rejection of such value(18.01.2019)

Present two Appeals have been filed by Revenue from the common impugned order passed by the Commissioner of Customs (Appeals), by which Commissioner a.....

Tags : Assessable value, Determination, Validity

News

CESTAT: Pre-Delivery and After Sale Service Charges Not included in Assessable Value of Vehicle(10.11.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has held that the pre-delivery and after sale service charges cannot be included i.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Assessable Value of Vehicle

CESTAT: Value of Scrap Generated After Manufacture Not Includable in Assessable Value(13.06.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the value of scrap arising during the process of manufacture and retained by.....

Tags : CESTAT, Scrap, Assessable Value

SC: Must Include Engineering and Technical Service Fees Paid by the Importer in Assessable Value(02.05.2025)

Supreme Court has observed that fees paid by the importer for engineering and technical service must be included in assessable value of imported spare.....

Tags : Supreme Court, Technical Service Fees, Assessable Value