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Central Excise - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Valuation of goods - Inclusion of pre-delivery inspection ...


High Court Rules: Pre-Delivery Inspection and Free Maintenance Charges Excluded from Goods Valuation; CBEC Circular Invalidated.

March 25, 2014

Case Laws     Central Excise     AT

Valuation of goods - Inclusion of pre-delivery inspection charges and free maintenance expenses - Validity of CBEC Circular No.643/34/2002-CX - HC has already held that circular is contrary to the provisons - no additions - AT

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