Wait...

Online Export Import Data Search Search

Complete Training Video : Click Here

Date: 28-10-2002
Notification No: Central Excise Circular No 673/2002
Issuing Authority: Central Excise  
Type: Circular
File No:
Subject: Section 4A of the Central Excise Act, 1944
Section 4A of the Central Excise Act, 1944

Central Excise Circular No. 673 dated 28th October 2002

I am directed to invite your attention to Board�s Circular No. 639/ 30/ 2002-CX. dated 24.5.2002 regarding Section 4 A of the Central Excise Act, 1944.

2.     A number of representations have been received from Trade Associations as well as field formations about difficulties in implementing the said Circular.

3.     The matter has been therefore further examined in the Board and it has been decided to modify Board�s Circular No. 639/30/2002-CX. dt. 24.5.2002 to the effect that once an MRP is scored out, (even if it remains visible) and another MRP printed on the package, it could not be said that the package has two MRPs printed on it, since the scored out MRP could not be considered as an MRP either by the seller or by the consumer. Hence the scored out MRP is to be ignored.

4.     I am also directed to say that there is no uniformity in valuation of multi-piece packages, consisting of 2 or more consumer items of the same kind, with MRP printed both on the individual items and the multi-pack. For valuing such multi-packs it is clarified that: -

(i)     If the individual items comprising the multi-pack have clear markings that they are not to be sold separately or are packed in such a way that they cannot be sold separately, then the MRP indicated on the multi-pack would be considered for payment of duty u/s. 4A.

(ii)    If the individual items do not contain any such inscription (that they are not be sold separately) and are capable of being sold separately at the MRP printed on the individual pieces, then the aggregate of the MRP�s of the pieces comprising the multi-pack would be considered for payment of duty on the multi-pack under section 4A. This clause will apply to only those multi-packs where the MRPs, both on the multi-pack and each of the individual items comprising the multi-pack, are clearly visible (e.g. soaps, powders, tooth pastes etc.). Only then can Explanation 2 (a) to section 4A apply.

(i)     If the individual items have MRP�s printed on them but are scored out, then the MRP printed on the multi-pack will be taken for purposes of valuation under section 4A.

(ii)    If an individual item is supplied free in the multi-pack and has no MRP printed on it, the MRP printed on the multi-pack will be taken for purposes of valuation under section 4A.

5.     �Multi-piece package� has been defined in Rule 2(j) of �The Standards of Weights and Measures (Packaged Commodities) Rules, 1977�. Rule 17 of the said Rules mentions the additional declaration required to be made on multi-piece packages.

6.     This Circular may be brought to the notice of the field formations.

7.     Suitable Trade Notice may be issued for the benefit of the Trade.

8.     Hindi version will follow.

9.     Receipt of these instructions may be acknowledged.

       

Get Sample Now

Which service(s) are you interested in?
 Export Data
 Import Data
 Both
 Buyers
 Suppliers
 Both
OR
 Exim Help
+


What is New?

Date: 21-09-2017
Notification No. 90/2017 - Customs (N.T.)
Exchange Rates Notification No.90/2017-Custom(NT) dated 21.09.2017

Date: 20-09-2017
Circular No. 37/2017-Customs
Implementing Electronic Sealing for containers by exporters under self-sealing procedure prescribed by Circular 26/2017-Cus dated 1st July, 2017 and Circular 36/2017 dated 28th August, 2017.

Date: 18-09-2017
Notification No. 45/2017-Customs (ADD)
Seeks to impose anti-dumping duty on "New/unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres) having normal rim dia code above 16'' used in buses and lorries/trucks",originating in or exported from China PR.

Date: 16-09-2017
Circular No. 35/2017-Customs
Guidelines for provisional release of seized imported goods pending adjudication under Section 110A of the Customs Act, 1962.

Date: 15-09-2017
Notification No. 87/2017 - Customs (N.T.)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver.

Date: 15-09-2017
A. P. (DIR Series) Circular No. 04
Export Data Processing and Monitoring System (EDPMS) Issuance of Electronic Bank Realisation Certificate (eBRC)

Date: 15-09-2017
Notification No. 76/2017-Customs
Seeks to amend certain customs notifications in pursuance to change made in Budget 2017-18.

Date: 15-09-2017
Notification No. 35/2017-Central Tax
Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017.

Date: 15-09-2017
Notification No. 34/2017-Central Tax
Seventh amendment to the CGST Rules, 2017.

Date: 15-09-2017
Notification No. 33/2017-Central Tax
Notifying section 51 of the CGST Act, 2017 for TDS.



Exim Guru Copyright © 1999-2017 Exim Guru. All Rights Reserved.
The information presented on the site is believed to be accurate. However, InfodriveIndia takes no legal responsibilities for the validity of the information.
Please read our Terms of Use and Privacy Policy before you use this Export Import Data Directory.

EximGuru.com

C/o Infodrive India
E-2, 3rd Floor, Kalkaji Main Road
New Delhi - 110019, India
Phone : 011 - 40703001