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Central Excise - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Determination of aggregate Value - SSI Exemption - inclusion of ...


SSI Exemption: Flood-Damaged Goods Not Included in Aggregate Value of Clearance for Turnover Calculation.

August 28, 2021

Case Laws     Central Excise     AT

Determination of aggregate Value - SSI Exemption - inclusion of value of goods destroyed in flood in the aggregate value of clearance or not - The value of such damaged goods, which were never cleared for home consumption, cannot be added to the total turnover - AT

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