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Central Excise - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Valuation - assessable value - ex-factory sales - so long as ...


Assessable Value for Central Excise Must Be Based on Genuine Ex-Factory Price, Not Depot Price.

November 28, 2016

Case Laws     Central Excise     AT

Valuation - assessable value - ex-factory sales - so long as there is a genuine ex-factory price there can be no question of taking into account the depot price for arriving at the assessable value are on all fours with the facts of this case. - AT

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