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Central Excise - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Assessable value - whether inspection charges with respect to a ...


Pre-delivery inspection charges excluded from assessable value for tax purposes; not added to buyer's inspection costs.

March 25, 2016

Case Laws     Central Excise     AT

Assessable value - whether inspection charges with respect to a specific inspection of the buyer is required to be added to the assessable value? - pre-delivery inspection charges cannot be included in the assessable value - AT

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