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Valuation rules - PowerPoint PPT Presentation


Approach To Understand Central Excise

Approach To Understand Central Excise

Approach To Understand Central Excise. By CA. Sudhir V S. Learning Objectives. What Act & Rules applicable When Central Excise is attracted? What is manufacture? + Who is manufacturer? Principles of Classification Principles of Valuation Some value added + Cost Control in Central Excise

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557 views • 24 slides



Recent Changes in Customs Valuation System

Recent Changes in Customs Valuation System

Recent Changes in Customs Valuation System. S. Dutt Majumdar Dg-DRI. Adoption of WTO (Then GATT) Valuation code in 1988. Inherent contradictions between ‘Deemed Value’ concept of Section 14 and ‘Transaction Value’ concept of Valuation Rules.

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212 views • 17 slides


by s.jaikumar advocate

by s.jaikumar advocate

by s.jaikumar advocate. CENTRAL EXCISE. Manufacture. Section 2 (f). Deem manufacture. Third schedule. Valuation. Section 4 – Transaction Value. Section 4 & Valuation Rules. Rule 4 - Comparable goods. Rule 5 - Freight and Insurance. Rule 6 - Additional consideration.

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334 views • 13 slides


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