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HomeIndirect TaxesBought-Out Items Supplied Directly to Site Not Part of Excise Valuation For...

Bought-Out Items Supplied Directly to Site Not Part of Excise Valuation For Goods Cleared in CKD Condition: Supreme Court

Indirect Taxes

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By Mariya Paliwala
Bought-Out Items Supplied Directly to Site Not Part of Excise Valuation For Goods Cleared in CKD Condition: Supreme Court

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The Supreme Court held that the value of duty-paid bought-out items directly delivered to a buyer’s site cannot be included in the assessable value of a manufactured product cleared from a factory in completely knocked down (CKD) condition. The bench of Justice J.B. Pardiwala has overturned a 2010 decision of the Customs, Excise and Service…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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