Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Valuation - Section 4 or 4A - manufacture of Powder Hair Dye ...

Central Excise

October 19, 2015

Valuation - Section 4 or 4A - manufacture of Powder Hair Dye (PHD) - whether the appellant is required to print/affix MRP on sachets and/or on the mono pack containing 6/8 sachets - both the methods are incorrect in as much as since the goods were not sold from the factory but sold from the depots, therefore, Section 4(1)(b)read with Rule 7 of the Central Excise Valuation Rules, 2000 are relevant for determination of the assessable value. - AT

View Source

 


 

You may also like:

  1. Transaction value or MRP based valuation - the appellants had cleared 6 gms. sachet of the Hair Dye in a monopack carton containing six numbers of such sachet -...

  2. Process amounting to manufacture or not - activity of “labelling or relabeling, declaration by affixing fresh Maximum Retail Price (MRP) stickers” on each unit pack, by...

  3. MRP based Valuation u/s 4A - affixing of sticker showing revised MRP over the printed MRP on the packages is in accordance with Rule 6 of the Standards of Weight and...

  4. Transaction value u/s 4 or MRP based Valuation u/s 4A - sale of footwear to institutional buyers in bulk - the footwear is an item which is specified under Section 4A,...

  5. Manufacture - the activity of re-labelling of MRP stickers or affixing higher MRP stickers as in the present case amounts to manufacture - the activity carried out by...

  6. Non printing of MRP on footwear - footwears were still in factory and from the statement of excise clerk that there are some technical difficulties in printing the MRP...

  7. Activity amounting to manufacture or not - work of printed labels and printed cartons for corrugated boxes falling under Tariff Heading 48211020 and 48191010 of Central...

  8. Manufacture - activity of printing of plain PVC sheet - on the bought out manufactured PVC sheet mere printing activity will not amount to manufacture - the printing of...

  9. Classification of Henna powder in unit containers - classifiable under CTH 3305 or under 1401 1019? - if Henna Powder is indicated to be used as hair dye then it would...

  10. Valuation - MRP based value u/s 4A or transaction value u/s 4 - The goods in the form of liquid packed in sachets though may be sold in numbers, it cannot be said that...

  11. Undervaluation - MRP based valuation u/s 4A - change in MRP subsequent to removal of goods - non declaration of the actual MRP on ceramic glazed tiles - Demand set aside - AT

  12. Method of Valuation - section 4 of Central Excise Act, 1944 or section 4A of Central Excise Act, 1944 - packages of cake mixes manufactured having been affixed with...

  13. Captive Consumption - Benefit of exemption - Since the appellant has got their goods manufactured/yarn dyed from job worker; in these circumstances, the job worker is...

  14. Deemed manufacture - removal of MRP stickers - In the absence of any allegation of fixation or alteration of MRP, it cannot be said that, manufacture has taken place.

  15. Method of Valuation - transaction value or MRP based value - physician samples cleared free of cost - The assessment cannot be done u/s 4A as the said goods are not...

 

Quick Updates:Latest Updates