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Central Excise - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Valuation of goods - Third party inspection - third party's ...


Third-party inspection charges reimbursed by buyers excluded from goods' assessable value for central excise purposes.

June 26, 2014

Case Laws     Central Excise     AT

Valuation of goods - Third party inspection - third party's inspection charges initially paid by the appellants and subsequently reimbursed by the buyers is not includible in the assessable value of the goods - AT

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