TMI BlogSupreme Court: 1% Incentive Not Part of Invoice Value for Central Excise Duty Calculation.Valuation of goods - whether the amount collected by the respondent assessee @ 1% on the invoice value, as incentive, is includible in the value of goods on payment of central excise duty - Held No - SC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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