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        Central Excise

        Valuation of goods for Central Excise purpose – Cum – duty price

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        Cum-duty valuation circular withdrawn after apex court dismissed review; tax authorities instructed to notify and act accordingly. The Board's Circular No. 749/65/2003-CX of 26/9/2003 on valuation of goods for Central Excise on a cum duty price basis is withdrawn following dismissal of the department's review petition by the higher court; departments are instructed to notify all concerned and take action accordingly.
                          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.

                                Cum-duty valuation circular withdrawn after apex court dismissed review; tax authorities instructed to notify and act accordingly.

                                The Board's Circular No. 749/65/2003-CX of 26/9/2003 on valuation of goods for Central Excise on a cum duty price basis is withdrawn following dismissal of the department's review petition by the higher court; departments are instructed to notify all concerned and take action accordingly.


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