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Central Excise - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Valuation of clearance of goods after reprocessing - Re-moulding ...


Re-moulding Charges Excluded from Valuation of Reprocessed Goods; Not Part of Original Sale Value Consideration.

July 17, 2015

Case Laws     Central Excise     AT

Valuation of clearance of goods after reprocessing - Re-moulding charges are for the expenses incurred for re-processing and re-manufacturing of the goods and the same cannot be treated as consideration for the goods earlier cleared on sale - AT

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