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Central Excise - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Inclusion of value of gunny bags for determination of assessable ...


Gunny Bags' Value Included in Soda Ash Assessable Value for Tax; No Return Arrangement with Buyers Exists.

April 8, 2016

Case Laws     Central Excise     SC

Inclusion of value of gunny bags for determination of assessable value of manufactured goods - Arrangement between appellant and buyers of soda ash - there is no arrangement to return the gunny bags - value to be included in the transaction value. - SC

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