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Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Valuation - Inclusion of expenditure in developing the art work ...


Court Finds Artwork and Plate-Making Costs Not Included in Laminated Tube Valuation; No Evidence of Manufacturing Use.

October 29, 2015

Case Laws     Central Excise     AT

Valuation - Inclusion of expenditure in developing the art work and plate making charges - no case is made to indicate that such art work/plates were used in the manufacture of laminated tubes and value of such artwork/plates was not included in the value of laminated tubes. - AT

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