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Central Excise - Highlights / Catch Notes

Home Highlights December 2012 Year 2012 This

Assessable value - Place of removal – delivery of Petroleum ...


COCO Outlets Not "Place of Removal" for Petroleum Product Valuation Under Central Excise Laws.

December 14, 2012

Case Laws     Central Excise     AT

Assessable value - Place of removal – delivery of Petroleum products - company owned company outlets (hereinafter referred as COCOs) - there is no justification to treat the COCO outlets as the "place of removal" - AT

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