Under-Valuation Case: RDSO Testing Charges Excluded from Taxable Value if Goods Marketable Without Testing.

Charge of under-valuation - whether RDSO charges, which have been reimbursed by the Railways, are includible in the assessable value or not - If the goods are marketable without testing done by RDSO, in that case, the testing /inspection charges are not includible in the assessable value - AT .....

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