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Central Excise - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Extended period of limitation - cost of the pattern supplied by ...


Court Rules Out Extended Limitation Period for Including Customer-Supplied Pattern Costs in Finished Product Value.

February 14, 2014

Case Laws     Central Excise     AT

Extended period of limitation - cost of the pattern supplied by the customers is to be included in the assessable value of the finished product - demand beyond normal period of limitation set aside - AT

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