Assessment with reference to retail sale price: paints and varnishes designated subject to section 4A assessment provisions. Assessment with reference to retail sale price is applied to paints and varnishes by designating goods under the tariff headings for paints as subject to the assessment provision of the Central Excise statute, with a specified commencement date for applicability, requiring determination of central excise liability for those goods with reference to retail sale price under the identified statutory provision.
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.
Assessment with reference to retail sale price: paints and varnishes designated subject to section 4A assessment provisions.
Assessment with reference to retail sale price is applied to paints and varnishes by designating goods under the tariff headings for paints as subject to the assessment provision of the Central Excise statute, with a specified commencement date for applicability, requiring determination of central excise liability for those goods with reference to retail sale price under the identified statutory provision.
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