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Central Excise - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Valuation of auto bulbs - MRP based value u/s 4A or transaction ...


Supreme Court clarifies auto bulb valuation should not default to MRP u/s 4A; requires nuanced assessment.

August 27, 2015

Case Laws     Central Excise     SC

Valuation of auto bulbs - MRP based value u/s 4A or transaction value u/s 4 - Section 4A in its wholesome form would not be applied in its entirety in cut and paste form. - SC

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