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Central Excise - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Valuation - manufacture of items of furniture on job work basis ...


Supreme Court Rules on Furniture Valuation: Raw Materials, Job Charges, and Handicraft Status; Delayed Notice Time-Barred.

December 14, 2015

Case Laws     Central Excise     SC

Valuation - manufacture of items of furniture on job work basis - inclusion of cost of raw materials, job-charges paid to M/s. SJA, plus drawings and design charges for the furniture items - handicraft items or not - . Issuance of show cause notice after a long gap, would clearly be time barred - SC

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