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Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Valuation - fabric - The fabric so supplied shrinks during ...


Fabric Shrinkage Not Subject to Duty: Demand Set Aside as Shrinkage Within Limits Excluded from Assessable Value for Duty.

March 22, 2017

Case Laws     Central Excise     AT

Valuation - fabric - The fabric so supplied shrinks during processing and demand was raised on such shrinkage as having not been subject to duty - inclusion of shrinkage in assessable value - shrinkage upto a limit is not subject to duty - demand set aside - AT

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