Footwears with MRP - claim of exemption - the condition of ...

Case Laws Central Excise

December 17, 2015

Footwears with MRP - claim of exemption - the condition of indelible marked or embossed with the MRP does not stand fulfilled - MRP was admittedly less than the said prescribed MRP - when the MRP wad admittedly written on the outer package of the fotwears, the creation of huge demand on the said technical lapse prima facie cannot be appreciated - AT

View Source

← Previous Next →

Footwears with MRP - claim of exemption - the condition of ...

Case Laws Central Excise

December 17, 2015

You may also like:

Exemption from duty on Footwear - benefit of N/N. 5/2006-CE - MRP was not embossed on footwear - provisions of Standards of Weights and Measures Act and the Rules made...

Duty demand - Printing of MRP with indelible ink on manufactured footwear - These two certificates indicate that the printing done by the appellant on the footwear 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 -...

Transaction value u/s 4 or MRP based Valuation u/s 4A - sale of footwear to institutional buyers in bulk - the footwear is an item which is specified under Section 4A,...

GST Rates - HSN Code - Footwear having a retail sale price not exceeding ₹ 500 per pair [provided that such retail sale price is indelibly marked or embossed on...

Non printing of MRP on footwear - footwears were still in factory and from the statement of excise clerk that there are some technical difficulties in printing the MRP...

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...

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...

MRP valuation – Interest on differential duty liability due to alternation of MRP at Depot - footwear – matter remanded back - AT

Importer imported footwear and evaded duty by deliberately claiming lesser IGST rate, violating N/N. 1/2017 which mandated mentioning sale price on footwear to claim...

Exemption from duty - footwear made by the appellant being essentially of plastic material, and giving the normal meaning of plastic footwear, the exemption is rightly...

SSI Exemption - use of Brand/Trade mark or others - as long as assignment stands the assessee using the brand name is eligible for the benefit of SSI exemption notification - AT

Revision u/s 263 - as per CIT AO had wrongly allowed the assessee exemption of capital gains claimed u/s 54B - Tribunal found that neither any inquiry was made by the AO...

Exemption from duty - import of helicopters - Actual user condition - Although, the requirements of Condition No.104 of the Exemption Notification are unambiguous but...

Benefit of SSI Exemption - Use of Brand name of others - German company, has assigned the trade mark 'BILZ' in favour of the assessee under Agreement dated 18.06.1996...

Quick Updates: