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Central Excise - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Valuation - designing and engineering charges collected from ...


Charges for designing and engineering via debit notes included in invoice price, confirmed using extended limitation period.

January 5, 2017

Case Laws     Central Excise     AT

Valuation - designing and engineering charges collected from buyers under separate debit notes were deemed to be part of invoice price irrespective of fact that they were not shown in the invoice but in separate debit notes. - Demand confirmed invoking extended period of limitation - AT

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