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 2015 Year 2015 This

MRP based Valuation of goods - Revenue, for the purposes of ...

Central Excise

October 6, 2015

MRP based Valuation of goods - Revenue, for the purposes of excise duty, valued the said goods taking the maximum of the three MRPs mentioned on the packaging. This is clearly in consonance with Explanation 2(a) to Section 4A of the Act - SC

View Source

 


 

You may also like:

  1. Valuation of imported goods - MRP based valuation or transaction value - CVD - AT

  2. MRP - Demand of duty - All the MRPs are indicated on the same package although for different regions.- duty - duty to be paid on highest of MRP - Tri.

  3. 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 -...

  4. Valuation of Goods – Transaction value u/s 4 or MRP based valuation u/s 4A - Bulk pack of the Tooth Brushes – cannot be considered as for retail sale - stay granted - AT

  5. Transaction value based valuation or MRP based valuation - Section 4 or section 4A - Supply of mango avakai pickles to M/s Nestle - AT

  6. 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...

  7. Undervaluation - MRP based valuation u/s 4A - change in MRP subsequent to removal of goods - non declaration of the actual MRP on ceramic glazed tiles - Demand set aside - AT

  8. Evasion of duty of excise - Anticipatory bail - MRP based valuation - valuation dispute of ceramic tiles - difference of Maximum Retail Price and the product sold at...

  9. Valuation u/s 4A based on MRP or u/s 4 based on truncation value - Classification of bath fittings etc. - AT

  10. MRP based valuation - imports - the appellants are importing the goods not for retail sale but for repacking, labelling and branding and selling the same in bulk - No...

 

Quick Updates:Latest Updates