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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Valuation - packing charges - the assessee has under obligation ...


Packing Charges Excluded from Taxable Value; Rs. 2/kg Refund Required by Assessee.

February 25, 2017

Case Laws     Central Excise     AT

Valuation - packing charges - the assessee has under obligation to refund the amount of packing, which is not in dispute in the present case - the packing charge of ₹ 2 per kg collected by the appellant from their customer is not includible in the assessable value - AT

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