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        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.

        <h1>Invoice price assessment for small scale units: provisional pricing allowed for stock transfers pending final invoices and bond.</h1> SSI units may pay duty on provisional prices shown in invoices or proforma invoices for stock transfers, with assessments kept provisional until final invoices are received; a bond under rule 9B of the Central Excise Rules, 1944 must be executed pending finalisation.

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