MRP Valuation or transaction value - tiles - there is no ...

Court Rules No Distinction in Tile Valuation for Retail vs. Institutional Buyers; All Packages Carry Standard MRP.

June 16, 2014

Case Laws Central Excise AT

MRP Valuation or transaction value - tiles - there is no difference in respect of packages of tiles sold to retail consumers or to the so called institutional buyers and all of them are in standard packages, having MRP declared on them. - AT

View Source

← Previous Next →

MRP Valuation or transaction value - tiles - there is no ...

Court Rules No Distinction in Tile Valuation for Retail vs. Institutional Buyers; All Packages Carry Standard MRP.

June 16, 2014

Case Laws Central Excise AT

You may also like:

Valuation of goods - Recovery of short paid duty - packaged drinking water - goods sold to institutional buyers - the goods were not being consumed by ABCTC themselves...

Levy of GST - export of pre-packaged and labelled rice - In the instant case, the ultimate buyer is not present and the commodity is being pre-packed for an unknown...

Method of Valuation - section 4 of Central Excise Act, 1944 or section 4A of Central Excise Act, 1944 - packages of cake mixes manufactured having been affixed with...

MRP based Valuation - chewing tobacco - The retail packages in the present case were exempted from declaring the retail price being less than 10 grams in weight. There...

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...

Method of Valuation - valuation for of charging excise duty should be under Section 4A even though the goods are sold to the institutional buyer - even though the...

Levy of GST - export of pre-packaged and labelled rice Up to 25 Kgs, to foreign buyer - supply of pre-packaged and labelled Rice up to 25 Kgs, to exporter on “bill to...

Valuation of goods - old and used self-propelled platform supply vessel Sagar Fortune - The justification offered for invoking rule 12 of Customs Valuation...

Imposition of personal penalty on two Directors - valuation of goods - In any event, excise is a levy on manufacture and it is found that it is not the case of the...

Valuation - Nature of amount received - the appellant received some amount from the buyers of scrap and some amount from Honda India for the value of the auto parts -...

Method of valuation - Rule 11 is adopted when the situation is not covered by any of the other methods of valuation prescribed from Rule 4 to 10A. The method of...

Method of Valuation - wall putty in packages of 40kg - MRP based value to transaction value - As the appellant had cleared wall putty in packages of 40 kg, the...

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...

MRP Based duty - Valuation - supply of cement to construction company - Interpretation of Rule 3 of Packaged Commodity Rules - Construction company are covered by the...

Method of valuation - supply of medicaments to institutional buyers - Section 4 or 4A of CEA - the provisions are attracted only on goods ‘offered for retail sale’. In...

Quick Updates: