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Central Excise - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Demand of differential duty - Valuation - The appellants sells ...


Central Excise Rule 9 Inapplicable: Appellants Sell Majority to Independent Buyers, Not Holding Company; No Differential Duty Demand.

October 8, 2016

Case Laws     Central Excise     AT

Demand of differential duty - Valuation - The appellants sells 98% of his finished goods to outsiders/independent buyers, and only 2% of the finished goods manufactured are sold to the holding company - provisions of rule 9 are not invokable - AT

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