MRP based Valuation u/s 4A - affixing of sticker showing revised ...

Affixing Revised MRP Stickers on Packages Complies with Rule 6 of 1977 Rules and Section 4A of 1944 Act.

November 9, 2015

Case Laws Central Excise AT

MRP based Valuation u/s 4A - affixing of sticker showing revised MRP over the printed MRP on the packages is in accordance with Rule 6 of the Standards of Weight and Measures (Package) Rule, 1977 and it fulfils the requirement of the declaration in terms of Section 4A of Central Excise Act, 1944 - AT

View Source

← Previous Next →

MRP based Valuation u/s 4A - affixing of sticker showing revised ...

Affixing Revised MRP Stickers on Packages Complies with Rule 6 of 1977 Rules and Section 4A of 1944 Act.

November 9, 2015

Case Laws Central Excise AT

You may also like:

Process amounting to manufacture or not - activity of “labelling or relabeling, declaration by affixing fresh Maximum Retail Price (MRP) stickers” on each unit pack, by...

Method of Valuation - section 4 of Central Excise Act, 1944 or section 4A of Central Excise Act, 1944 - packages of cake mixes manufactured having been affixed with...

MRP Based Valuation - it was alleged that the assessee removed the MRP sticker - There is no further allegation that any new MRP sticker were affixed to the goods in...

Whether repacking, inspection, labeling, affixation of MRP without price revision, affixation of “marketed by” label, affixing “HONDA” tape/sticker would be activities...

Valuation of goods - Recovery of short paid duty - packaged drinking water - goods sold to institutional buyers - the goods were not being consumed by ABCTC themselves...

Manufacture - the activity of re-labelling of MRP stickers or affixing higher MRP stickers as in the present case amounts to manufacture - the activity carried out by...

Valuation - MRP based valuation - inclusion of value of accessories of Kenstar Food Processors cleared separately in separate packages to the purchasers - revenue...

CVD demand on the imported goods based on MRP as the goods were imported in 20 kg packing having no MRP declared on the imported package - The appellants affixed the...

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 - whether in the case where the footwear supplied to industries would be valued under Section 4 or Section 4A of Central Excise Act, 1944 when the package of...

CE - a multi-piece package if total weight exceeds 10gms, duty to paid under MRP

Whether activities such as affixing of warranty stickers and chassis number stickers of the fully finished imported already branded VCD/DVD/Multi players of Heading...

Nature of activity - sale or service - The appellant procured COA/stickers/labels under a Microsoft OEM Customer License Agreement, affixing them to Thin Clients...

Valuation - toilet soaps exclusively to the CSD Canteens, under the Ministry of Defence - requirement to affix MRP - A ‘maximum retail price’ is affixed on the impugned...

Valuation and Refund - insecticides/pesticides - pouch of 10gms or less than 10gms not required to pay duty - in terms of the provisions Section 2(p) of the Standards of...

Quick Updates: