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Central Excise - Highlights / Catch Notes

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Valuation of goods sold at the depots - the absence of a ...


Valuation of Goods Without Transaction Value u/s 4(1)(b) and Rule 7 Impacts Excise Duty Assessment.

April 22, 2019

Case Laws     Central Excise     AT

Valuation of goods sold at the depots - the absence of a transaction value from the depot would bring the impugned goods within the ambit of section 4 (1)(b) of Central Excise Act, 1944 and rule 7 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2002.

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