Seeks to fixes tariff value in respect of excisable goods falling under heading 3304 in retail packages and in respect of which the provisions of section 4A of the Central Excise Act, 1944 do not apply - 16/2013 - Central Excise - Non Tariff
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Tariff value fixation: retail-packaged heading 3304 goods valued as retail sale price less specified abatement. Fixes tariff value for excisable goods under heading 3304 in retail packages, where the alternative valuation provision does not apply, by setting tariff value equal to the declared retail sale price of the packaged goods less the abatement specified in the earlier valuation notification; defines retail sale price as the maximum price to the ultimate consumer inclusive of taxes, freight, commissions and related charges, and defines retail package as packaging intended for retail sale to ultimate consumers, excluding industrial or institutional buyers.
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.
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Tariff value fixation: retail-packaged heading 3304 goods valued as retail sale price less specified abatement.
Fixes tariff value for excisable goods under heading 3304 in retail packages, where the alternative valuation provision does not apply, by setting tariff value equal to the declared retail sale price of the packaged goods less the abatement specified in the earlier valuation notification; defines retail sale price as the maximum price to the ultimate consumer inclusive of taxes, freight, commissions and related charges, and defines retail package as packaging intended for retail sale to ultimate consumers, excluding industrial or institutional buyers.
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