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Central Excise - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Valuation - the distributor sold the medicines to DMER at higher ...


Distributor's Sale to DMER Challenges Pre-2000 Section 4 Normal Price Applicability Due to Higher Transaction Value.

May 1, 2019

Case Laws     Central Excise     AT

Valuation - the distributor sold the medicines to DMER at higher transaction value. The question of normal price u/s 4 as it stood prior to 2000 does not apply when there is a transaction value.

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