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Central Excise - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Valuation - motor vehicles - inclusion of certain expenses ...


Dealers' Expenses Excluded from Vehicle Valuation When Manufacturer Sells at Declared Price with No Extra Consideration.

November 10, 2016

Case Laws     Central Excise     AT

Valuation - motor vehicles - inclusion of certain expenses incurred by the dealers - manufacture are selling their vehicle on a declared price and are not getting any additional monetary consideration from the dealers over and above what is mentioned in the sales invoice - not to be included - AT

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