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    August 5, 2026   Case Laws Central Excise
    Poultry cage components classification restored as parts of poultry-keeping machinery rather than iron and steel structural goods.
    August 5, 2026   Case Laws Indian Laws
    Admitted cheque signatures raise debt presumptions, while revisional courts cannot reassess concurrent evidence without material jurisdictional error.
    August 4, 2026   Circulars DGFT
    Tariff rate quota applications under India-Oman CEPA open with product-specific documentation requirements for eligible imports.
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    Standard Input Output Norms for chemical and pharmaceutical exports enable direct Advance Authorisations and uniform input entitlement assessment.
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    Doctrine of merger does not arise from SLP dismissal, while challenges remain premature until remanded issues are decided.
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    August 4, 2026   Case Laws GST
    Correction of export shipping bill errors permits consequential GST return rectification, subject to lawful assessment and verification.
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    Portal-only upload is not valid service, so ex parte proceedings require restoration and appellate limitation remains untriggered.
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    Input tax credit pass-through in ongoing housing projects covers all eligible buyers, with recipient-specific refunds and interest payable.
    August 4, 2026   Case Laws GST
    Prospective pre-deposit requirement cannot restrict admission of penalty-only GST appeals arising before the proviso took effect.
    August 4, 2026   Case Laws Income Tax
    Co-operative investment income and balance additional depreciation claims succeeded, with milk cans recognised as eligible plant and machinery.
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    August 4, 2026   Case Laws Income Tax
    Diamond grading reports do not make available technical know-how, so non-resident certification payments may fall outside withholding tax.
    August 4, 2026   Case Laws Income Tax
    Goodwill from slump sales remains depreciable where newly created, while non-compete fees cannot support depreciation claims.
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      Home› Highlights › Central Excise › 2015 › October, 2015 › This
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      Central Excise

      Valuation of goods - Pre-Delivery Inspection (PDI) charges...

      Revenue Appeal Rejected: PDI Charges Requested by Buyer Excluded from Goods' Assessable Value.

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      Central ExciseOctober 2, 2015Case LawsAT
      Valuation of goods - Pre-Delivery Inspection (PDI) charges recovered at the instance of the buyer are not includible in the assessable value and accordingly appeal filed by the revenue is required to be rejected - AT
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