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Central Excise - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Valuation - Denial of SSI exemption - Clubbing of clearance - It ...

Case Laws     Central Excise

May 15, 2018

Valuation - Denial of SSI exemption - Clubbing of clearance - It is not only that the manufacturing units and trading units are liable to be held as related persons as per Section 4 (3) (b) (iv), they are in effect one single large unit - the duty is required to be determined on the basis of the price on which the trading units have ultimately sold the goods to independent buyers. - AT

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