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Central Excise - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Valuation - sale of goods through depot - Speed MS/HSD - the ...


Goods Valuation Ruling: Use Initial Sale Price of Plain MS/HSD for Depot Sales as Speed MS/HSD.

May 7, 2018

Case Laws     Central Excise     AT

Valuation - sale of goods through depot - Speed MS/HSD - the goods cleared from the factory is plain MS/HSD but the same goods are sold from the depot as Speed MS/HSD. Therefore, all the goods which are cleared as plain MS/HSD, which was subsequently sold as Speed MS/HSD, the sale price of such plain MS/HSD shall apply. - AT

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