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Central Excise - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Valuation - inclusion of transportation charges - In the first ...


Valuation Dispute Over Excisable Goods: Transportation Charges and Rule 8 of Central Excise Valuation Rules 2000 Examined.

January 24, 2020

Case Laws     Central Excise     AT

Valuation - inclusion of transportation charges - In the first SCN the value is sought to be determined in terms of Section 4(1)(a) read with Rule 4 and 5 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, whereas in the present SCN demand is sought to be made by invoking Rule 8 of the Valuation Rules ibid. - Matter remanded back.

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