relating to Software or Special Value Products; plus
(f) a percentage of the Net Selling Value (Software), as set forth in Appendix C hereto ... operations relating to Software; plus
(g) compensation for Special Value Product(s), as set forth in Appendix B hereto, in a separate agreement among
transaction value was initially accepted by the Customs vide SVB order dt. 22.12.2000 and renewed after 3 years and their transaction value was accepted ... rejected the transaction value which was hitherto accepted by the department and ordered for loading of value on various heads as set
system of self assessment, the onus and responsibility to determine the value correctly and to discharge the duty liability correctly rests with them and that ... set aside the impugned order and remand the matter back to the original authority to determine and record reasons for arriving at an assessable value
observation in the first final order, where the assessment is linked to value, and the price received is the same even if packed quantity ... excise on excisable goods manufactured in India at the rates set forth in the first Schedule. Neither Section 3 nor the first Schedule lays down
observation in the first final order, where the assessment is linked to value, and the price received is the same even if packed quantity ... excise on excisable goods manufactured in India at the rates set forth in the first Schedule. Neither Section 3 nor the first Schedule lays down
produced or manufactured in India as, and at the rates, set forth in the First Schedule to the Central Excise Tariff ... produced or manufactured in India, as, and at the rates, set forth in the said Second Schedule.
Provided that the duties of excise which shall
availed as credit and would not form a part of their final value of the product. They have drawn, attention of the authorities below ... forth their case to substantiate their plea that the disputed amount, in question, has not form part of the value of the final product. Their
Mormugao Port Trust vs Commissioner Of Customs, Central ... on 9 June, 2016
IN THE CUSTOMS
fire. As the assessee had insured the said capital goods, he put forth a claim for payment of the loss sustained by him, which includes ... compensated the assessee. Merely because the Insurance Company paid the assessee the value of goods including the excise duty paid, that would not render
M/S L G Electronics India Private ... vs Commissioner Of Central Excise & ... on 3