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Central Excise - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Valuation of the goods - sale through depot - It is not in ...


Court Rules No Additional Duty on Price Increase Post-Depot Clearance for Factory Goods.

April 1, 2016

Case Laws     Central Excise     AT

Valuation of the goods - sale through depot - It is not in dispute that the appellant cleared the goods from their factory, at the price prevalent at the depot and therefore, the demand of duty cannot be raised for increase of the price after clearance of the goods from the depot. - AT

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