Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Alteration in MRP - There cannot be different Retail Price for ...

Case Laws     Central Excise

July 18, 2013

Alteration in MRP - There cannot be different Retail Price for the purpose of CVD and for the purpose of Excise duty in respect of the same goods - prima facie case is against the assessee. - AT

View Source

 


 

You may also like:

  1. Valuation - PVC adhesive - MRP - as long as the area to which such retail sale price relates is mentioned on the packages, different retail sale prices for different...

  2. Undervaluation - Levy of Additional duty of Customs (CVD) on MRP basis - the goods were imported through different ports. That itself is a valid reason for the...

  3. Levy of differential Additional Duty of Customs - Valuation for CVD - In this case since the goods are not sold to the consumer there cannot be a retail sale price. The...

  4. Refund of wrongly paid Central Excise Duty on Retail Sale Price (Maximum Retail Price-MRP) - unjust enrichment - The authorities concluded that the appellant had passed...

  5. Methodologies for re-determination of CVD payable on imports on MRP basis - Imports of notebook / laptop computers - The tribunal found that there was no statutory...

  6. Method of Valuation for payment of CVD - transaction value or MRP based value - There are no reason to differ with the decision of the lower appellate authority on the...

  7. Process amounting to manufacture or not - activity of “labelling or relabeling, declaration by affixing fresh Maximum Retail Price (MRP) stickers” on each unit pack, by...

  8. Evasion of duty of excise - Anticipatory bail - MRP based valuation - valuation dispute of ceramic tiles - difference of Maximum Retail Price and the product sold at...

  9. MRP based valuation - imports - the appellants are importing the goods not for retail sale but for repacking, labelling and branding and selling the same in bulk - No...

  10. MRP - Demand of duty - All the MRPs are indicated on the same package although for different regions.- duty - duty to be paid on highest of MRP - Tri.

  11. Mis-declaration of value, rejection of assessable value of seized goods, and liability for confiscation of goods and imposition of penalty u/s 111(m) of the Customs Act,...

  12. Mis-declaration of the retail Sale Price (RSP) - Evasion of payment of Additional Duty of Customs (CVD) - The case revolved around discrepancies in the declared Retail...

  13. MRP based duty - original authority to ascertain from the relevant invoices if the goods have, indeed, been cleared as multi-piece packs with retail selling price...

  14. Method of Valuation - transaction value or MRP based value - physician samples cleared free of cost - The assessment cannot be done u/s 4A as the said goods are not...

  15. Levy of CVD on MRP basis - After clearance form Customs, the appellants sold the goods at prices which are different from the MRP declared by them. - even if there are...

 

Quick Updates:Latest Updates