Transaction value as defined under Section 4(3)(d) - ‘the ...
Case Laws Central Excise
March 7, 2016
Transaction value as defined under Section 4(3)(d) - ‘the advertisement expenditure incurred by a manufacturers’ customer can be added to the sale price for determining the assessable value, only if the manufacturer has an enforceable legal right against the customer to insist of the incurring of such advertisement expenses by the customer - AT
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