Circular No. 803/36/2004-CX,
27th December, 2004
F.No. 387/67/99 – JC
Government of India
Ministry of Finance
(Department of Revenue)
Tax Research Unit
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In view of above the above Circular dated 26.9.2003 is hereby withdrawn.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.