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Central Excise - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Valuation - clearance of pipes - inter-connected undertakings - ...


Pipe Clearance Valuation Must Follow Arm's Length Principle; Rule 10(a) Applies Only if Cited in Show Cause Notice.

January 24, 2020

Case Laws     Central Excise     AT

Valuation - clearance of pipes - inter-connected undertakings - arms length price - Rule 10 (a) would apply only if such clause is specified in the Show Cause Notice under which the alleged relationship fitted.

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