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Central Excise - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

The goods cleared in loose condition to spare parts division for ...


Loose Goods for Spare Parts Not Packaged Commodities; No MRP Declaration Needed, Section 4A Not Applicable.

September 23, 2013

Case Laws     Central Excise     AT

The goods cleared in loose condition to spare parts division for being packed for retail sale are not the packaged commodity and hence there would be no requirement to declare MRP and the provision of Section 4A would not have applicable - AT

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