Valuation of manufactured goods - ‘Reebok’ brand shoes - ...
Court Rejects Valuation of Reebok Shoes; No Evidence of Additional Payments or Price Manipulation Found.
January 18, 2020
Case Laws Central Excise AT
Valuation of manufactured goods - ‘Reebok’ brand shoes - rejection of declared value - there were no allegations in the show cause notice that price was not sole consideration for sale and there were no allegations that there was any flow back of money from the buyers to the appellant - Demand set aside.
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