Excise Valuation Disputes for Exemptions Fall Under SC, Rules Guwahati HC

Commissioner of Central Excise And Service Tax Vs S C Johnson Products Private Limited (Guwahati High Court)

The Guwahati High Court delivered a judgment on two appeals filed by the Commissioner of Central Excise and Service Tax against the common order of the CESTAT, Kolkata, concerning Excise Appeal Nos. 71476/2013 and 71477/2013. The appeals pertained to the determination of whether S.C. Johnson Products Private Limited, a manufacturer of mosquito repellents and cleaning preparations with units in Bamunimaidam Industrial Area, Guwahati, was eligible for a special rate of value a

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