Download Document

English हिंदी
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
No.16/2013-Central Excise (N.T.)
New Delhi, the 31
st
December, 2013
G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 3 of the Central Excise Act, 1944 (1 of 1944), the
Central Government hereby fixes tariff value in respect of the excisable goods, falling under heading 3304 of the First Schedule
to the Central Excise Tariff Act, 1985 (5 of 1986), in retail packages, and in respect of which the provisions of section 4A of the
Central Excise Act, 1944 (1 of 1944) do not apply, equivalent to the retail sale price declared on such goods less such amount
of abatement from such retail sale price as specified for such goods in the notification of the Government of India in the Ministry
of Finance (Department of Revenue), No.49/2008-Central Excise (N.T.), dated the 24
th
December, 2008 vide number G.S.R.
882(E), dated the 24th December, 2008.
Explanation 1.- For the purposes of this notification 'retail sale price' means the maximum price at which the excisable goods
in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges,
commission payable to dealers and all charges towards advertisement, delivery, packing, forwarding and the like, as the case
may be, and the price is the sole consideration for such sale.
Explanation 2.- For the purposes of this notification, 'retail package' means a package which is intended for retail sale to the
ultimate consumer for the purpose of consumption of the goods contained therein and includes an imported package:
Provided that for the purposes of this Explanation , the expression "ultimate consumer" shall not include industrial or
institutional consumers.
[F.No.345/2/2013-TRU]
(Akshay Joshi)
Under Secretary to the Government of India
notifications no 16 2013 cent | iKargos