Valuation - MRP based value u/s 4A or transaction value u/s 4 - ...

Central Excise

February 15, 2024

Valuation - MRP based value u/s 4A or transaction value u/s 4 - Extended period of limitation - package of MCCBs cleared to industrial/institutional consumers - The entire issue has arisen because of change of opinion due to differing legal interpretations. The Appellant has contended that he was under the bonafide belief that there was no requirement to affix MRP on the switchgear products sold by them industrial/institutional consumers through their dealers - The tribunal set aside the demand on the ground of period of limitation.

View Source

← Previous Next →

Valuation - MRP based value u/s 4A or transaction value u/s 4 - ...

Central Excise

February 15, 2024

You may also like:

Transaction value based valuation or MRP based valuation - Section 4 or section 4A - Supply of mango avakai pickles to M/s Nestle - AT

Valuation of Goods – Transaction value u/s 4 or MRP based valuation u/s 4A - Bulk pack of the Tooth Brushes – cannot be considered as for retail sale - stay granted - AT

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

Valuation of goods u/s 4 or 4A - Biscuits cleared to Municipal Corporation of Delhi under the National Programme of Nutritional Support of Primary Education - MRP based...

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

Claim of refund after reduction in MRP post clearance - Valuation - Footwear - Depot as place of removal - MRP based valuation - Section 4A of Central Excise Act, 1944 -...

Undervaluation - MRP based valuation u/s 4A - change in MRP subsequent to removal of goods - non declaration of the actual MRP on ceramic glazed tiles - Demand set aside - AT

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

Transaction value u/s 4 or MRP based Valuation u/s 4A - sale of footwear to institutional buyers in bulk - the footwear is an item which is specified under Section 4A,...

Method of Valuation - to be valued u/s 4 or u/s 4A - MRP based value or Transaction value - supply of medicaments to Government Institutions such as BHEL, Railway,...

Quick Updates: