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Central Excise - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Duty on die research and development charges recovered ...


Demand for Duty on Die Development Charges Deemed Unsustainable Due to Separate Recovery via Debit Note.

November 11, 2015

Case Laws     Central Excise     AT

Duty on die research and development charges recovered separately by the appellant by way of debit note - on the cost of amortization, the duty has not been demanded on the final product cleared by the appellant, therefore, the demand of duty on die development charges is not sustainable - AT

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