Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Demand of differential duty - misdeclaration of MRP on gas ...


Misdeclaration of MRP on Gas Stoves: Carton Display Suffices, No Need for Stove Presence to Verify Price.

September 26, 2016

Case Laws     Central Excise     AT

Demand of differential duty - misdeclaration of MRP on gas stoves - The MRP of the product on cartons was enough and does not require presence of gas stove in the carton. Gas stove in the carton is sufficient for the customer to know the MRP. - AT

View Source

 


 

You may also like:

  1. Notification amends Schedule II (6% GST rate) by inserting cartons, boxes, cases of corrugated/non-corrugated paper or paperboard, milk cans made of iron, steel or...

  2. Undervaluation - goods sold over and above MRP Declared - The appellant has shown MRP at ₹ 675/- and paying duty after claiming abatement thereof, but charging...

  3. The case involves misdeclaration of imported goods as display cabinets instead of freezers. The appellant paid differential duty but later claimed it was under pressure...

  4. Business Auxiliary Service - whether HPCL have provided Business Auxiliary Service (BAS) to the manufacturer of hoses, LPG stoves, pressure cookers, kitchen lighters -...

  5. The circular addresses misdeclaration of Display Assembly as parts for cellular mobile phones. MeitY shared a Technical Document to aid assessment. Despite...

  6. Profiteering - purchase of 68766- Glass for GT 03-RO Gas Stove - benefit of reduction of rate of GST 28% to 18% not passed on - directed to reduce the price of the...

  7. Classification of imported goods - Gas chromatograph used for monitoring dissolved gas in Mineral Oil - classification depends on the principal function of the product -...

  8. Excisability of lean gas - Natural gas or not - Lean Gas is in fact natural gas and therefore would attract nil duty - SC

  9. The activity of filling imported Hepta Propane/FM-200 gas from bulk containers into smaller empty cylinders does not constitute a manufacturing process under Note 9 to...

  10. Classification of supply - supply of cooking gas through pipeline from the gas banks installed at the project premises - the applicant is providing facility and property...

  11. 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...

  12. Tax Deduction at Source on Gas Transportation Charges paid by the purchasers of Natural gas to the sellers of gas. - Purchase and sale of gas. Transportation of gas is...

  13. Misdeclaration regarding description and quantity of imported goods admitted. Declared goods liable for confiscation due to misdeclaration. Proper investigation not...

  14. Undervaluation - MRP based valuation u/s 4A - change in MRP subsequent to removal of goods - non declaration of the actual MRP on ceramic glazed tiles - Demand set aside - AT

  15. Bottling of gas into gas cylinders, which requires a very specialized process and an independent plant and machinery, amount to production of ‘gas cylinders’ - deduction...

 

Quick Updates:Latest Updates