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Central Excise - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Determination of rate of duty - relevance of the expression ...


Understanding 'Place of Removal' for Valuation in Duty Assessment on Plastic Ropes, Not Rate Determination.

February 14, 2019

Case Laws     Central Excise     AT

Determination of rate of duty - relevance of the expression ‘place of removal’ in determination of duty liability on 'ropes of plastic' - The 'place of removal' is relevant only for determination of the value to be utilised for assessment of duty.

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