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Central Excise - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Valuation of Ceramic/ Glazed Tiles - Department is of the view ...

Central Excise

January 29, 2016

Valuation of Ceramic/ Glazed Tiles - Department is of the view that the clearances made by the appellant to customers like contractors schools, colleges, hospitals, hotels, builders, etc. are sales to the institutional buyers. Hence, these goods are assessable u/s 4 - Valuation was rightly done u/s 4A - AT

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