Method of valuation - section 4 or 4A of CEA - Packaged Drinking ...

Central Excise

March 12, 2024

Method of valuation - section 4 or 4A of CEA - Packaged Drinking Water - MRP based valuation - The CESTAT determined that packaged drinking water should not be classified as "mineral water" for the purpose of valuation under Section 4A. Despite confusion in the notifications, the court emphasized that taxation statutes cannot be interpreted based on presumptions or assumptions. It held that any ambiguity should be interpreted in favor of the assessee. Therefore, the duty demand under Section 4A could not sustain

View Source

← Previous Next →

Method of valuation - section 4 or 4A of CEA - Packaged Drinking ...

Central Excise

March 12, 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

Method of Valuation - transaction value u/s 4 or MRP based value u/s 4A - fuse base /fuse links - As the goods cleared by the appellant to the wholesaler are in bulk,...

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 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

Method of Valuation - valuation for of charging excise duty should be under Section 4A even though the goods are sold to the institutional buyer - even though the...

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

Method of Valuation - section 4 of Central Excise Act, 1944 or section 4A of Central Excise Act, 1944 - packages of cake mixes manufactured having been affixed with...

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

Quick Updates: