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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Valuation - sale of chewing tobacco in pouches - valuation to be ...


Chewing Tobacco in Pouches Under 10g Must Be Valued Per Section 4A of Central Excise Act for Duty Payment.

February 23, 2017

Case Laws     Central Excise     AT

Valuation - sale of chewing tobacco in pouches - valuation to be done as per Section 4A instead of Section 4 of the CEA - assessee are required to pay duty as per Section 4 if the weight of pouch is less than 10 Gms - AT

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