Valuation with reference to retail sale price extends to specified soap and cleaning preparations under section 4A(2). The Central Government designates goods under sub headings 3401.20 and 3402.90 (soap and washing/cleaning preparations) as subject to valuation by reference to retail sale price and specifies that the provisions of sub section (2) of section 4A of the Central Excise Act, 1944 shall apply to these goods, with the notification fixing a commencement date for that applicability.
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.
Valuation with reference to retail sale price extends to specified soap and cleaning preparations under section 4A(2).
The Central Government designates goods under sub headings 3401.20 and 3402.90 (soap and washing/cleaning preparations) as subject to valuation by reference to retail sale price and specifies that the provisions of sub section (2) of section 4A of the Central Excise Act, 1944 shall apply to these goods, with the notification fixing a commencement date for that applicability.
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