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        Central Excise

        Paints and Varnishes - Abatement from retail sale price for assessable of value - 38/97 - Central Excise - Non Tariff

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        Abatement of retail sale price allowed for specified paints and varnishes, adjusting assessable value under excise notification. The Government permits an abatement from retail sale price for specified paints and varnishes, allowing forty per cent of the retail sale price to be excluded when determining assessable value for excise purposes for goods under the relevant tariff headings, by way of notification effective on the stated date.
                          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.

                                Abatement of retail sale price allowed for specified paints and varnishes, adjusting assessable value under excise notification.

                                The Government permits an abatement from retail sale price for specified paints and varnishes, allowing forty per cent of the retail sale price to be excluded when determining assessable value for excise purposes for goods under the relevant tariff headings, by way of notification effective on the stated date.


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