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Central Excise - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Rate of duty - removal of goods in June - Mere fact that the ...


Duty Rate Based on Goods Removal Date, Not Invoice Issuance: February Invoices Don't Alter June Removal Date.

March 29, 2014

Case Laws     Central Excise     AT

Rate of duty - removal of goods in June - Mere fact that the sales invoices were raised in February, 2006, when the goods were exempted, but no removal took place, by itself cannot be held to be shifting the date of removal to February, 2006 - AT

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