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......................................................................................................................... Contents Part I – Transaction Value 1. Evolution of valuation principles under the central excise Law – a brief history 2. Transaction value under new Sec. 4 – a preface 3. Transaction value – an in-depth analysis 4. Transaction value – specific expenses/deductions 5. Treatment of free supplies of materials, components etc. 6. Sale from depot/consignment agent’s place 7. Valuation in the case of goods not sold buty captively consumed 8. Sale to related person and valuation Part II – MRP Basis of Valuation 9. MRP basis of Valuation Part III – Valuation Based on Tariff Values 10. Valuation based on tariff values Part IV – Valuation of Taxable Services 11. Valuation of taxable services Part V – Appendices – Statutory Provisions Appendix 1. Test of section 4 of Central Excise Act, 1944, w.e.f. 1-7-2000 Appendix 2. Text of Central Excise Valuation Appendix 3. Text of Central Excise Rules, 2002 Appendix 4. Text of Cenvat Credit Rules, 2004 Appendix 5. Cost Accounting Standard on Cost of Production for Captive Consumption Appendix 6. Standard of Weight and Measures (Packaged Commodities) Rules, 1977 Appendix 7. Goods declared for MRP Basis of Valuation for Purposes of Deemed Manufacture .........................................................................................................................
