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Central Excise - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Valuation of goods - supply of missiles and other products - ...


Missile Supply Valuation Excludes Training Costs; Training is a Post-Sale Activity per Central Excise Rules.

August 6, 2014

Case Laws     Central Excise     AT

Valuation of goods - supply of missiles and other products - Training or training aids cannot be considered as an activity undertaken in relation to sale of goods being valued. This is definitely a post sale activity. - AT

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