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Central Excise - Highlights / Catch Notes

Home Highlights June 2013 Year 2013 This

Valuation - whole sale packing - MRP Based or Transaction value ...


Larger Bench rules in favor of assessee: Use transaction value, not MRP, for wholesale packing valuation in Roys Industries case.

June 20, 2013

Case Laws     Central Excise     AT

Valuation - whole sale packing - MRP Based or Transaction value - The majority decision of the Larger Bench in the case of Roys Industries [2010 (9) TMI 257] cannot be followed - Decided in favor of assessee. - AT

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