TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Quantity Discounts Relevant for Valuation Under Central Excise Act Section 4, Not Section 4A, Per CESTAT Ruling.</h1> The circular clarifies that quantity discounts and bonus quantities are relevant for the valuation of goods under Section 4 of the Central Excise Act, 1944, but not for goods valued under Section 4A. This follows a decision by a larger bench of CESTAT in the case involving Indica Laboratories. The party has appealed the decision to the Gujarat High Court, but no stay has been granted. Authorities are advised to act in accordance with the tribunal's order to safeguard revenue interests. The trade and industry sectors should be informed, and acknowledgment of the circular's receipt is requested.
TaxTMI 
TaxTMI 
