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        Central Excise

        Invoice price assessment under Rule 173 (11) of Central Excise Rules in cases of SSI Units availing of exemption under Notifications No. 175/86, 140/83 and 64/83 - Regarding

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        Invoice price assessment under Rule 173C(11) allowed for SSI units with specified exemptions, subject to circular conditions. Invoice-price assessment under Rule 173C (11) may be adopted by SSI units availing exemption under Notifications No. 175/86, 140/83 and 64/83, subject to conditions in the Board's earlier circular; the circular does not restrict Collectors' powers under Rule 173C (11) for units not covered by the circular.
                          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.

                                Invoice price assessment under Rule 173C(11) allowed for SSI units with specified exemptions, subject to circular conditions.

                                Invoice-price assessment under Rule 173C (11) may be adopted by SSI units availing exemption under Notifications No. 175/86, 140/83 and 64/83, subject to conditions in the Board's earlier circular; the circular does not restrict Collectors' powers under Rule 173C (11) for units not covered by the circular.


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