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Central Excise - Highlights / Catch Notes

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MRP Based Valuation - it was alleged that the assessee removed ...

Central Excise

June 15, 2018

MRP Based Valuation - it was alleged that the assessee removed the MRP sticker - There is no further allegation that any new MRP sticker were affixed to the goods in question - In the absence of any allegation of fixation or alteration of MRP, no demand can sustain.

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  4. Valuation of imported goods - MRP based valuation or transaction value - CVD - AT

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  8. MRP based valuation - imports - the appellants are importing the goods not for retail sale but for repacking, labelling and branding and selling the same in bulk - No...

  9. MRP bases valuation under section 4A - Charging Optional Service Charges (OSC in short) and “Rust Proof Protection Charges (RPP in short) over and above the MRP - AT

  10. Valuation u/s 4A based on MRP or u/s 4 based on truncation value - Classification of bath fittings etc. - AT

 

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