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Central Excise - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Determination of assessable value of the halogen capsules ...


Assessable Value of Halogen Capsules from EOU to DTA: Import Price of Gold-Coated Capsules Deemed Irrelevant.

April 23, 2015

Case Laws     Central Excise     AT

Determination of assessable value of the halogen capsules cleared by the 100% EOU (Unit-I) to the DTA unit - ontemporaneous import price of identical goods or similar goods into India - the import price of gold coated Halogen Capsules was not relevant as the 100% EOU (Unit-I) was not manufacturing such halogen capsules. - AT

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