Exemption of Attar perfumes from excise duty subject to payment on retail value, recordkeeping and commissioner-prescribed procedures. Exempts Attar perfumes under Chapter 33 when removed for retail after specified processes, subject to conditions: manufacturer must pay duty at time of bulk removal based on the retail value, maintain accounts of bulk removals intended for retail sale, and follow procedures prescribed by the jurisdictional Commissioner; valuation is by declared retail price where affixed or by the nearest retail sale price. The notification was issued 1 March 2011 and later rescinded effective 1 July 2017.
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.
Exemption of Attar perfumes from excise duty subject to payment on retail value, recordkeeping and commissioner-prescribed procedures.
Exempts Attar perfumes under Chapter 33 when removed for retail after specified processes, subject to conditions: manufacturer must pay duty at time of bulk removal based on the retail value, maintain accounts of bulk removals intended for retail sale, and follow procedures prescribed by the jurisdictional Commissioner; valuation is by declared retail price where affixed or by the nearest retail sale price. The notification was issued 1 March 2011 and later rescinded effective 1 July 2017.
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