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Central Excise - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Valuation - 110% of the cost of manufacture under Rule 8 - Where ...


Rule 8 Valuation: Use Market Price for Goods Sold to Independent Buyers, Not 110% of Manufacturing Cost.

August 29, 2014

Case Laws     Central Excise     AT

Valuation - 110% of the cost of manufacture under Rule 8 - Where a part of the goods are also being sold to independent buyers, the value at which the same are being sold has to be adopted as the assessable value - AT

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