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Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

SSI exemption - dummy units - The concept of “related person” is ...


Clarifying SSI Exemption: Related Persons' Turnover Shouldn't Be Combined for Excisable Goods Valuation Under Central Excise.

March 21, 2017

Case Laws     Central Excise     AT

SSI exemption - dummy units - The concept of “related person” is relevant for valuation of excisable goods. The turnover of related persons cannot be perse clubbed together for arriving at the threshold limit of SSI exemption- AT

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