Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
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The appellant, a job worker, violated Rules 6 and 10A of the Central Excise Valuation Rules by not including the value of free supply material from the prime manufacturer while clearing job-worked goods on payment of duty. This amounted to suppression of facts with intent to evade duty, invoking the extended period of limitation u/s 11A(4). The assessable value should have included the value of raw materials supplied for job work, as per Supreme Court decisions. The benefit of Notification 214/86-CE was not admissible due to non-compliance with conditions. Rule 10A provided definiteness for valuation of goods manufactured and cleared by job workers.
The appellant, a job worker, violated Rules 6 and 10A of the Central Excise Valuation Rules by not including the value of free supply material from the prime manufacturer while clearing job-worked goods on payment of duty. This amounted to suppression of facts with intent to evade duty, invoking the extended period of limitation u/s 11A(4). The assessable value should have included the value of raw materials supplied for job work, as per Supreme Court decisions. The benefit of Notification 214/86-CE was not admissible due to non-compliance with conditions. Rule 10A provided definiteness for valuation of goods manufactured and cleared by job workers.
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