Valuation tolerance for ice cream packaging set to allow fill variations due to manual packing and air loss. The Central Excise circular prescribes tolerance limits for valuation based on the value declared on each ice cream pack to account for manual filling variability and air loss: 5% for 100 ml cups, 3% for packs between 100 ml and 500 ml, and 2% for packs above 500 ml, reflecting the principle that permissible error decreases with larger pack sizes.
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Valuation tolerance for ice cream packaging set to allow fill variations due to manual packing and air loss.
The Central Excise circular prescribes tolerance limits for valuation based on the value declared on each ice cream pack to account for manual filling variability and air loss: 5% for 100 ml cups, 3% for packs between 100 ml and 500 ml, and 2% for packs above 500 ml, reflecting the principle that permissible error decreases with larger pack sizes.
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