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Central Excise - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Method of Valuation - Transaction Value u/s 4 or MRP based u/s ...


Goods for Manufacturing Not Subject to Excise Duty u/s 4A; Transaction Value Method Applies.

February 28, 2020

Case Laws     Central Excise     AT

Method of Valuation - Transaction Value u/s 4 or MRP based u/s 4A of CEA - Since the goods manufactured by the appellant are meant for use by other manufacturers also, such manufactured goods cannot be subjected to levy of central excise duty under Section 4A of the Central Excise Act, 1944. - AT

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