Chapter II A - Indicating amount of duty in the price of goods, etc., for purpose of refund and crediting certain amounts to the fund (From Section 12A to Section 12D)
Section 12A - Price of goods to indicate the amount of duty paid thereon
Central Excise Act, 1944 Chapter II A Indicating amount of duty in the price of goods, etc., for purpose of refund and crediting certain amounts to the fund
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Indicating duty in price requires clearance documents to show the excise duty amount included in the sale price. Every person liable for duty of excise must, at the time of clearance of goods, prominently indicate in all assessment documents, sales invoices and similar documents the amount of duty that forms part of the price at which such goods are to be sold.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Indicating duty in price requires clearance documents to show the excise duty amount included in the sale price.
Every person liable for duty of excise must, at the time of clearance of goods, prominently indicate in all assessment documents, sales invoices and similar documents the amount of duty that forms part of the price at which such goods are to be sold.
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