Valuation of goods - whether the amount collected by the ...
Supreme Court: 1% Incentive Not Part of Invoice Value for Central Excise Duty Calculation.
November 21, 2015
Case Laws Central Excise SC
Valuation of goods - whether the amount collected by the respondent assessee @ 1% on the invoice value, as incentive, is includible in the value of goods on payment of central excise duty - Held No - SC
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