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 2013 Year 2013 This

MRP Based value u/s 4A - Applicability of SWM Rules on batteries ...

Central Excise

October 16, 2013

MRP Based value u/s 4A - Applicability of SWM Rules on batteries – The provisions of Section 4A of CEA, 1944 would not be attracted and accordingly no differential duty is payable by them - stay granted - AT

View Source

 


 

You may also like:

  1. 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...

  2. Method of Valuation - Transaction Value u/s 4 or MRP based u/s 4A of CEA - Since the goods manufactured by the appellant are meant for use by other manufacturers also,...

  3. Misdeclaration of value (MRP) - commodity thinner - assessee was not able to show from the record any material based on which the MRP was declared to the Department -...

  4. Valuation of goods - s.4(1)(b) of CEA, 1944 - Rule 6 of Valuation Rules, 2000 - value of remote control, smart card and software in the value of STB are includible - AT

  5. 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,...

  6. Claim of refund after reduction in MRP post clearance - Valuation - Footwear - Depot as place of removal - MRP based valuation - Section 4A of Central Excise Act, 1944 -...

  7. Method of Valuation - transaction value u/s 4 or MRP based value u/s 4A - toothpastes in tubes branded as ‘Calcium Prudent’ - destined for distribution by the Canteen...

  8. Method of Valuation - transaction value u/s 4 or MRP based value u/s 4A - fuse base /fuse links - As the goods cleared by the appellant to the wholesaler are in bulk,...

  9. 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...

  10. MRP based Valuation u/s 4A or transaction value u/s 4 - appellant has correctly valued their goods sold to the wholesaler in wholesale packages and valued as per section...

  11. Valuation - various cosmetic products - Transaction Value u/s 4 or MRP based value u/s 4A - manufacturer was not in error in discharging the duty liability on the...

  12. Method of Valuation - Lead Acid Battery - MRP based value or transaction value - there is no difference in the nature of the clearance made to individual customer...

  13. 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...

  14. Valuation - MRP based value or transaction value - Goods i.e. Lubricating oil 50 Ltrs package should be valued in terms of Section 4A and not u/s 4 of the Central Excise...

  15. MRP Based duty u/s 4A or Transaction value u/s 4 on clearance of shoes - Effect of Amendment SWM Rule to the definition of ‘retail packages’ and Rule 2A - issue involved...

 

Quick Updates:Latest Updates