Evasion of Excise duty on Photocopying machine - Regarding - Central Excise - 4/88-CX. 8

Evasion of Excise duty on Photocopying machine - Regarding Circular No. 4/88-CX. 8 Dated 8-4-1988 [From F. No. 267/40/87-CX. 8] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Evasion of Excise duty on Photocopying machine - Regarding. It has been brought to the notice of the Board that certain manufacturers of photocopying machines are evading duty by not including the advertising charges, the after sales service/warranty service charges in the assessable value of their product. Further, the value of toner, (an essential item for working of the machine and supplied along with the machine) is also not being included in the assessable value for purpose of determination of duty. Board has therefore directed that immediate necessary action may be taken to detect the misuse, if any, taking place by photocopying machine manufacturers in your jurisdiction and action be taken to recover the differential amount, if any.