Revenue has come in appeal before the Hon’ble Tribunal against the order passed by Learned Commissioner (Appeals) setting aside the assessment enhancing the declared value in respect of imported aluminium foil paper from China.
CBEC Directed To Issue Appropriate Guideline to the Quasi Judicial Authorities in Administrative Justice System to Discharge Their Duties Publicly In Accordance With Law: CESTAT, South Zonal Bench, Chennai
It was held that excise amount paid on account of inter unit transfer higher than amount arrived as per CAS-4 cannot be treated as non compliance and the CENVAT credit of the same can be availed by the other unit.
So far as the cenvat credit on insurance service is claimed, the exclusion of such service in certain events has been incorporated into the law with effect from 01.04.2011. That is only in respect of the insurance coverage given to employees during journey availing leave travel concession.
The Appellant imported machinery i.e. Schwing mobile concrete pump placers from their related supplier. Though both the foreign supplier and the Appellant are related, as per the O-I-O of the Deputy Commissioner of Customs (SVB) dated December 22, 2000
Following the decision in Western Agencies Pvt. Ltd. Vs. CCE, Chennai 2011 (22) STR 305 (Tri. LB), it may be held that the service of CHA being integrally connected with the export that cannot be disintegrated.
It was held that a name or writing need not be a brand name or trade name in a sense it is normally understood. Even ordinary mark or letter is sufficient to indicate a connection between the product and the company.
In case of captive consumption, the valuation would be done under Rule 8 and if same goods are partly sold by the assessee then such goods should be assessed on the basis of transaction value and duty to be determined as per Section 4 for each removal.
for the purpose of classification of fertilisers, it is important to see where the products consists of nitrogen phosphorous and potassium as laid down in the explanatory notes, it should be classified as fertilizers.
Hon’ble CESTAT, Chennai held that the charges of technical knowhow cannot be included in the value of imported goods in terms of Rule 9 of the Customs Valuation Rules where these expenses aren’t condition to sale of the imported goods.
