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Central Excise - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Deemed Manufacture - affixing labels and MRPs - no additional ...


Affixing MRPs on goods doesn't incur extra excise duty; additional customs duty already covers it, making it revenue neutral.

August 5, 2014

Case Laws     Central Excise     AT

Deemed Manufacture - affixing labels and MRPs - no additional excise duty liability accrues as the additional customs duty (CVD) liability has been discharged on the MRP affixed and the entire exercise is revenue neutral. - demand set aside - AT

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