MRP based Valuation of goods - Revenue, for the purposes of ...

Case Laws Central Excise

October 6, 2015

MRP based Valuation of goods - Revenue, for the purposes of excise duty, valued the said goods taking the maximum of the three MRPs mentioned on the packaging. This is clearly in consonance with Explanation 2(a) to Section 4A of the Act - SC

View Source

← Previous Next →

MRP based Valuation of goods - Revenue, for the purposes of ...

Case Laws Central Excise

October 6, 2015

You may also like:

Valuation of imported goods - MRP based valuation or transaction value - CVD - AT

Method of Valuation - transaction value or MRP based value - physician samples cleared free of cost - The assessment cannot be done u/s 4A as the said goods are not...

Refund of excess payment of duty - Sale of goods through depot - Valuation - The duty is payable in accordance with the Section 4 of Central Excise Valuation Rules ,...

Valuation/calculation of Excise duty - the sales tax concession retained by the assesses is required to be added in the assessable value for the purpose of levy of...

Refund of the excise duty on goods returned to factory - Valuation - the submission on behalf of the assessee that the returned goods may be treated as a raw material...

Method of Valuation - prototype vehicles - goods cleared from the factory on payment of duty under self invoice on the comparable value of the similar vehicle applying...

Imposition of personal penalty on two Directors - valuation of goods - In any event, excise is a levy on manufacture and it is found that it is not the case of the...

Valuation of goods - MRP based valuation or transaction value - goods supplied to TNCSC, which are intended for free distribution to the women beneficiaries belonging to...

The case involved under-valuation of imported perfumes and deodorants, leading to evasion of duty and mis-declaration of Maximum Retail Price (MRP). The issue was...

Claim of refund after reduction in MRP post clearance - Valuation - Footwear - Depot as place of removal - MRP based valuation - Section 4A of Central Excise Act, 1944 -...

Valuation of imported goods - Higher values available on contemporaneous imports NIDB/DGOV data on similar good - The valuation of similar goods depends on factors such...

Method of valuation - Transaction value u/s 4 or MRP based value u/s 4A - manufacture and clearance of chocolates individually weighing 3.9 gms and 14 gms. - putting...

Valuation of export goods - Iron Ore Fines - transaction value - FOB price - Export duty - The appellant contested this, arguing that unless the Revenue disputes the...

Justification of upholding the penalty imposed u/s 51(7)(b) for goods imported from an excise duty-exempt state on the ground of undervaluation based on MRP provisions...

Transaction value based valuation or MRP based valuation - Section 4 or section 4A - Supply of mango avakai pickles to M/s Nestle - AT

Quick Updates: