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 Federal
Excise Act, 2005 |
| Value
of goods |
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| The section provides for the determination
of the duty under various circumstances i.e. where the
goods are liable to duty under this Act at a rate dependent
on its value, duty shall be assessed and paid on the basis
of wholesale cash price of those goods and in case if
such price is not available then the price of identical
or similar goods on which the goods are capable of being
sold to a general body of retail traders and again if
there is no such general body of retail traders then to
the general body of consumers on the day of its sale,
without any deduction whatever except the amounts of duty
and sales then payable. |
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© 2005, All Rights Reserved, RASG |
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Mr. Riaz Ahmed
