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Central Excise - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Valuation - sale through depot - Once the normal transaction ...


Valuation of Goods from Depot Based on Normal Transaction Value of Similar Goods Sold Elsewhere at Same Time.

March 9, 2018

Case Laws     Central Excise     AT

Valuation - sale through depot - Once the normal transaction value of the impugned goods sold from other place at or about the same time is ascertainable, there is no need to determine the assessable value on the basis of price at which the goods may be sold subsequent to the time of removal of goods. - AT

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