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Central Excise - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Valuation - inclusion of amount collected towards compensation ...


Compensation for Uncollected Goods Not Included in Excise Duty Assessable Value, Court Rules.

May 10, 2017

Case Laws     Central Excise     AT

Valuation - inclusion of amount collected towards compensation for non lifting of the goods - It is alleged that the recovery of amount from the customers as operational compensation is an additional consideration and will form part of the assessable value of the goods already cleared to such customer - such amount not to be inlcuded - AT

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