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Central Excise - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Valuation - transaction value - the price being paid by the Oil ...


Terminal Charges Included in Assessable Value for Central Excise Duty on Oil Marketing Companies, Excluding BPCL.

April 7, 2017

Case Laws     Central Excise     AT

Valuation - transaction value - the price being paid by the Oil Marketing Companies (other than BPCL) includes the terminal charges also - price or cost paid to the manufacturer constitutes the assessable value on which Central Excise duty is payable. - AT

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