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 December 2015 Year 2015 This

Footwears with MRP - claim of exemption - the condition of ...

Central Excise

December 17, 2015

Footwears with MRP - claim of exemption - the condition of indelible marked or embossed with the MRP does not stand fulfilled - MRP was admittedly less than the said prescribed MRP - when the MRP wad admittedly written on the outer package of the fotwears, the creation of huge demand on the said technical lapse prima facie cannot be appreciated - AT

View Source

 


 

You may also like:

  1. Duty demand - Printing of MRP with indelible ink on manufactured footwear - These two certificates indicate that the printing done by the appellant on the footwear was...

  2. 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 -...

  3. Exemption from duty on Footwear - benefit of N/N. 5/2006-CE - MRP was not embossed on footwear - provisions of Standards of Weights and Measures Act and the Rules made...

  4. MRP valuation – Interest on differential duty liability due to alternation of MRP at Depot - footwear – matter remanded back - AT

  5. Benefit of exemption - Clearance of Cement bags marked with MRP for captive Consumption - The benefit of Sl.No.1A of the Notification will be allowable for cement...

  6. GST Rates - HSN Code - Footwear having a retail sale price not exceeding ₹ 500 per pair [provided that such retail sale price is indelibly marked or embossed on...

  7. Exemption from duty - footwear made by the appellant being essentially of plastic material, and giving the normal meaning of plastic footwear, the exemption is rightly...

  8. Transaction value u/s 4 or MRP based Valuation u/s 4A - sale of footwear to institutional buyers in bulk - the footwear is an item which is specified under Section 4A,...

  9. SSI Exemption - use of Brand/Trade mark or others - as long as assignment stands the assessee using the brand name is eligible for the benefit of SSI exemption notification - AT

  10. Valuation - whether in the case where the footwear supplied to industries would be valued under Section 4 or Section 4A of Central Excise Act, 1944 when the package of...

 

Quick Updates:Latest Updates