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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