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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Valuation - royalty - even though there is a clause of royalty ...


Royalty Clause Doesn't Affect Goods' Value Without Actual Payment, Says Court on Central Excise Valuation.

February 8, 2017

Case Laws     Central Excise     AT

Valuation - royalty - even though there is a clause of royalty payment but since payment transaction was not made, there is no question of inclusion of any amount in the assessable value of the goods - AT

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