Circular No. 803/36/2004-CX
Dated : December 27, 2004
Sub : Valuation of goods for Central Excise purpose – Cum – duty price
Kind attention is
invited to Board’s Circular No. 749/65/2003-CX dated 26/9/2003 issued from
above file.
The Hon’ble Supreme Court vide its Order dated
9.12.2004 has dismissed the Review Petition (C) No. 75 of 2003 in Civil Appeal
No. 3783 of 2000 and other related matters filed by the Department . Copy of the
judgment is enclosed.
In view of above the above Circular dated
26.9.2003 is hereby withdrawn.
It is requested that this may be
brought to notice of all concerned for taking action accordingly.
Sd/-
(Sungita Sharma)
Director
(Review)
