Pre-delivery inspection charges and after sales service charges not includible in assessable value SC overruled the CESTAT Larger Bench decision in Maruti Suzuki case and held that pre-delivery inspection charges and after sales service charges are not to be included in assessable value Commissioner of Central Excise, Mysore Vs. TVS Motors Company Ltd. [2015 (12) […]
Tag Archives: Customs & Excise
Treatment of Scrap etc. taken as credit for recoveries under Valuation for Captive Consumption The word ‘Captive Consumption’ broadly refers to goods produced or manufactured in a factory and used within the factory in the manufacture of other goods. When goods manufactured by one division/plant are transferred to and consumed by another division/plant of the […]
Importers issuing Cenvatable invoices require registration under Central Excise Rule 9 of the Central Excise Rules, 2002 (the Excise Rules) provides the list of persons who are required to obtain registration under the Central Excise Act, 1944 (the Excise Act). Notification No. 17/ 2013-Central Excise (N.T.) dated December 31, 2013 (Notification No. 17) has proposed […]