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Central Excise - Highlights / Catch Notes

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


Section 4A of Central Excise Act MRP Valuation Not Applicable to SWM Rules on Batteries; Stay Granted.

October 16, 2013

Case Laws     Central Excise     AT

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

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