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

Footwear Tax Exemption Denied Due to Non-Compliance with Indelible MRP Marking Requirement.

December 17, 2015

Case Laws Central Excise AT

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 ...

Footwear Tax Exemption Denied Due to Non-Compliance with Indelible MRP Marking Requirement.

December 17, 2015

Case Laws Central Excise AT

You may also like:

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...

The appellant imported footwear with MRP less than Rs. 500 per pair, claiming exemption from additional customs duty (SAD) and countervailing duty (CVD). However, the...

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

The Income Tax Bill, 2025 consolidates and modernizes tax provisions for political parties and electoral trusts through Clause 12 and Schedule VIII, replacing Sections...

Section 90 of the Income Tax Act allows relief from double taxation by granting foreign tax credits (FTCs) on foreign income taxed in both India and the other country....

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...

Income–tax (15th Amendment) Rules, 2016 - Amendments in Due diligence requirement - Notification

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...

Assessee's claim for foreign tax credit u/s 90 allowed despite delay in filing Form No. 67 after due date of filing return u/s 139(1). Delay in filing Form 67 cannot...

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 -...

The Income Tax Appellate Tribunal (ITAT) held that every non-compliance with a notice u/s 142(1) gives a separate cause of action for levying penalty u/s 271(1)(b)....

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...

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...

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...

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,...

Quick Updates: