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Central Excise - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Valuation of export goods - method of valuation - toothbrushes ...


Toothbrushes for export valued correctly u/s 4 of Central Excise Act; no retail price needed.

March 14, 2023

Case Laws     Central Excise     AT

Valuation of export goods - method of valuation - toothbrushes supplied in bulk - to be further supplied under promotional scheme/ offer - as per standards of weights and measure Rules, the appellant are not under legal obligation to affix the retail sale price on this supplies. Therefore, the valuation of tooth brush when supplied in bulk quantity in carton was rightly valued under Section 4 of the Central Excise Act, 1944. - AT

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