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        Case ID :
        Central Excise

        This notification seeks to amend the Notification No. 27/92-Central Excise (N.T.), dated the 9th October, 1992 - 019/2001 - Central Excise - Non Tariff

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        Tariff valuation: job worker authorized to provide retail sale price for specified goods to determine tariff value. For goods in Chapter 62 the manufacturer must authorize a job worker, who is authorized to pay excise duty on the manufacturer's behalf, to furnish information including the retail sale price to enable determination of the tariff value; 'retail sale price' is defined as the maximum packaged price to the ultimate consumer and includes all taxes, freight, commissions and charges for advertisement, delivery, packing, forwarding and similar costs, being the sole consideration for such sale.
                          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.

                                Tariff valuation: job worker authorized to provide retail sale price for specified goods to determine tariff value.

                                For goods in Chapter 62 the manufacturer must authorize a job worker, who is authorized to pay excise duty on the manufacturer's behalf, to furnish information including the retail sale price to enable determination of the tariff value; "retail sale price" is defined as the maximum packaged price to the ultimate consumer and includes all taxes, freight, commissions and charges for advertisement, delivery, packing, forwarding and similar costs, being the sole consideration for such sale.


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