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Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Valuation - there is no justification for treating the bonus ...


Refractory bricks' performance bonus excluded from assessable value under Central Excise laws; not subject to additional duty.

October 30, 2015

Case Laws     Central Excise     AT

Valuation - there is no justification for treating the bonus amount as part of the price of the goods and demanding duty on the basis of bonus received from the buyers for better performance of the bricks was not includible in the assessable value of the refractory bricks - AT

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