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Central Excise - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

The plants were erected at the site by assembling the items - ...


Tax Exclusion: Externally Purchased Items Incorporated into Assembled Plants Excluded from Assessable Value.

December 13, 2013

Case Laws     Central Excise     AT

The plants were erected at the site by assembling the items - The appellant has never supplied plant in toto - the value of bought out items are not includible in the assessable value - AT

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