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Central Excise - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

SSI Exemption - Valuation - retail prices charged to customers ...


SSI Exemption in Central Excise: Retail Prices Must Reflect Wholesale Value for Accurate Assessable Value Calculation.

September 28, 2016

Case Laws     Central Excise     AT

SSI Exemption - Valuation - retail prices charged to customers in the shop - Assessable value has to be determined by reducing the sale price in such a manner so as to arrive at the price on which the manufacturer would have sold the said goods in wholesale - AT

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