Defination
This query is : Resolved
20 February 2012
Hi... Sir,
Please Tell me Defination of "identical goods"and "Similar Goods" under Central Excise ACT. With Suitable examples..????
Please Tell me Defination of "identical goods"and "Similar Goods" under Central Excise ACT. With Suitable examples..????
22 February 2012
An importer has imported mobile phones, which looks like i phone from China (Manufacturer: Pine apple) (But Transaction value not applicable)
Identical goods: An another importer has imported from manufacturer Pine apple and from china, the same model and which has same technical features (But colour may differ).
If not from the manufacturer Pine apple, it can be imported from another manufacturer but from china only.
for more info:
http://www.conseco.ru/eng/ABC.pdf
Similar goods: An another importer has imported from manufacturer pine apple and from china, a mobile which may or may not look like i phone and which may or may not contain the same features (But the core features like cam, operationg system, memory, touch screen etc.,) are same.
If not from the manufacturer pine apple, it can be imported from another manufacturer but from china only.
Identical goods: An another importer has imported from manufacturer Pine apple and from china, the same model and which has same technical features (But colour may differ).
If not from the manufacturer Pine apple, it can be imported from another manufacturer but from china only.
for more info:
http://www.conseco.ru/eng/ABC.pdf
Similar goods: An another importer has imported from manufacturer pine apple and from china, a mobile which may or may not look like i phone and which may or may not contain the same features (But the core features like cam, operationg system, memory, touch screen etc.,) are same.
If not from the manufacturer pine apple, it can be imported from another manufacturer but from china only.
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