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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