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Central Excise - Highlights / Catch Notes

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Valuation of goods - method of valuation - sale of goods from ...

Case Laws     Central Excise

May 19, 2022

Valuation of goods - method of valuation - sale of goods from depot / customer care center - It is found that the form in which the goods have been sold at depot are in package comprising of the goods cleared from the factory of appellant and other bought items packed together in a carton. Hence the sale price of the goods comprise of the sale price of the goods manufactured by the appellant and the sale price of the goods trade by the appellant. - Demand confirmed for normal period of limitation - AT

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