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Central Excise - Highlights / Catch Notes

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Inclusion of cylinder rental charges, testing charges in ...


Cylinder Rental and Testing Charges Excluded from Assessable Value for Central Excise; Packing Not Essential for Marketability.

January 20, 2016

Case Laws     Central Excise     AT

Inclusion of cylinder rental charges, testing charges in assessable value - Valuation of goods - the packing of the gases into cylinders is not necessary for making the gas marketable - these charges would not be includible in the assessable value - AT

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