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Central Excise - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

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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