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Central Excise - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Valuation - Deduction of breakage allowance from assessable ...


Breakage allowance deductions from assessable value not allowed under sales policy for central excise valuation.

February 25, 2014

Case Laws     Central Excise     AT

Valuation - Deduction of breakage allowance from assessable value in terms of sales policy - Any allowance in speculation is not permissible in law. - imaginary deduction not permissible - AT

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