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Central Excise - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Valaution - Job work /loan licensee - Physician samples - in the ...

Central Excise

November 1, 2016

Valaution - Job work /loan licensee - Physician samples - in the case of sale of samples to brand owners on a principal basis, the transaction value merits acceptance. In respect of clearances as a job worker, valuation needs to be done on the basis of CAS4 certification - AT

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  9. Valuation - Job work - merely because the appellant has manufactured medicaments on loan license basis, the valuation principle cannot be discarded - AT

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