Undervaluation of goods – if the appellant has not included the ...

Amortized Cost of Dies and Design Fees Must Be Included in Assessable Value for Excisable Goods Manufacturing.

December 28, 2013

Case Laws     Central Excise     AT

Undervaluation of goods – if the appellant has not included the amortized cost of dies or the cost of drawings and designs developed for the manufacture of excisable goods, the consideration received would be includable in the assessable value of the goods manufactured using these drawings and designs. - AT

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