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Central Excise - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Valuation of goods - nature of transaction - pure sale purchase ...


Department Not Required to Apply Rule 10A for Valuation When Price Isn't Sole Consideration; Transaction Nature Key.

April 21, 2014

Case Laws     Central Excise     AT

Valuation of goods - nature of transaction - pure sale purchase or Job work - in situations where price is not sole consideration, it does not mean that invariably Department has to resort to the valuation under Rule 10A of Central Excise Valuation Rules, 2000 - AT

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