Method of Valuation - assessable value adopted for payment of ...

Central Excise

March 19, 2021

Method of Valuation - assessable value adopted for payment of duty is lower than the actual cost of manufacture of said products - there is no flow back of additional consideration - The Apex Court taking note of the fact that when there was no additional consideration and the goods were cleared to independent buyers, upheld the valuation adopted by the assessee under Section 4(1)(a). - Demand set aside - AT

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Method of Valuation - assessable value adopted for payment of ...

Central Excise

March 19, 2021

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