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Central Excise - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

Duty demand u/s 11D - unit is situated in duty exemption zone - ...


Section 11D Duty Demand Challenged: Appellant's Preliminary Assessment Favors No Indirect Excise Recovery in Duty Exemption Zone Pricing.

January 30, 2015

Case Laws     Central Excise     AT

Duty demand u/s 11D - unit is situated in duty exemption zone - revenue argued that since the price includes excise duty, the appellant is recovering this element of duty through the pricing mechanism. - prima facie case is against the revenue - AT

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