Valuation of goods under Section 4A of the Central Excise Act

Valuation of goods under Section 4A of the Central Excise Act https://www.taxtmi.com/circulars?id=506 Where the cost of reusable containers is amortised and included in the product price, returnable cash deposits or deposit of empty containers shall not be treated as additional consideration for valuation under Section 4A; if audit shows container cost was not amortised and included, the cash value of such deposits must be added to the MRP to re determine the assessable value. en-us Thu, 27 Feb 2003 00:00:00 +0530 Tue, 23 Sep 2008 17:47:00 +0530 TaxTMI RSS Generator Valuation of goods under Section 4A of the Central Excise Act https://www.taxtmi.com/circulars?id=506 Where the cost of reusable containers is amortised and included in the product price, returnable cash deposits or deposit of empty containers shall not be treated as additional consideration for valuation under Section 4A; if audit shows container cost was not amortised and included, the cash value of such deposits must be added to the MRP to re determine the assessable value. Circulars Central Excise Thu, 27 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=506