Televisions receivers (other than monochrome) - Valuation with reference to retail sale price under Section 4A of Central Excise Act, 1944 - 50/97 - Central Excise - Non Tariff
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Valuation with reference to retail sale price applied to non monochrome television receivers, changing excise valuation method from specified effective date. The notification specifies that valuation under the Central Excise Act will apply the valuation with reference to retail sale price to television receivers other than monochrome, identifying those receivers within the relevant tariff classification as goods subject to the retail sale price method for determining assessable value for excise purposes, and setting an effective commencement date for that valuation treatment.
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 applied to non monochrome television receivers, changing excise valuation method from specified effective date.
The notification specifies that valuation under the Central Excise Act will apply the valuation with reference to retail sale price to television receivers other than monochrome, identifying those receivers within the relevant tariff classification as goods subject to the retail sale price method for determining assessable value for excise purposes, and setting an effective commencement date for that valuation treatment.
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