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Central Excise - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Valuation of goods - Job work - applicants are paying duty at ...


Job Workers Pay Duty on Principal's Sale Price per Rule 10A; Waste Value Not Additional Consideration for Valuation.

June 24, 2014

Case Laws     Central Excise     AT

Valuation of goods - Job work - applicants are paying duty at the sale price of principal as per the provisions of Rule 10A - the value of waste and scrap retained by the applicant cannot be considered as additional consideration - AT

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