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Central Excise - Highlights / Catch Notes

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Method of valuation - cost plus - the CAS-4 Certificates of the ...


Faulty CAS-4 Certificates Render Cost-Plus Valuation Method Unreliable for Assessable Goods Value Calculation.

September 17, 2013

Case Laws     Central Excise     AT

Method of valuation - cost plus - the CAS-4 Certificates of the assesses were faulty which contain gross irregularities - certificate cannot be used as instrument in determination of cost of production whereas it was required to be determined for arriving at the assessable value of the goods - AT

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