Valuation of re-treading materials – transaction value - ...
Charges for Developing and Designing Retreading Machines Added to Transaction Value Only if Directly Linked to Price.
November 15, 2013
Case Laws Central Excise AT
Valuation of re-treading materials – transaction value - addition of developing/designing charges of machines paid separately by customers should have been done after establishing their nexus with negotiated price of machine - AT
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