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Central Excise - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Valuation of Ceramic/ Glazed Tiles - Department is of the view ...


Dispute Over Tile Valuation: Department Challenges Clearance Assessment u/s 4 Instead of Section 4A for Institutional Buyers.

January 29, 2016

Case Laws     Central Excise     AT

Valuation of Ceramic/ Glazed Tiles - Department is of the view that the clearances made by the appellant to customers like contractors schools, colleges, hospitals, hotels, builders, etc. are sales to the institutional buyers. Hence, these goods are assessable u/s 4 - Valuation was rightly done u/s 4A - AT

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