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Central Excise - Highlights / Catch Notes

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Valuation - excise duty on the sample bottles under Rule 8 of ...


Excise Duty on Sample Bottles: No Demand Raised as No Benefit Returned to Manufacturer, Says Rule 8 Analysis.

June 14, 2016

Case Laws     Central Excise     AT

Valuation - excise duty on the sample bottles under Rule 8 of the Valuation Rules - nothing is flowing back to the manufacture from the distributors - genuineness of transaction not doubted by the revenue - no demand can be raised - AT

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