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Central Excise - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Valuation - Inclusion of Amortized cost of mould - In absence ...


Amortized Cost of Molds Not Subject to Excise Duty Without Goods Removal, Rules Court on Valuation Issue.

May 12, 2015

Case Laws     Central Excise     AT

Valuation - Inclusion of Amortized cost of mould - In absence of any depression to the assessable value, the cost of moulds in the present case cannot be held to be liable to duty without that being cleared by the appellant nor the difference realized by appellant from Tata Motors exigible to duty in absence of removal of that goods - AT

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