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Central Excise - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Valuation - transaction value - the price being paid by the Oil ...

Case Laws     Central Excise

April 7, 2017

Valuation - transaction value - the price being paid by the Oil Marketing Companies (other than BPCL) includes the terminal charges also - price or cost paid to the manufacturer constitutes the assessable value on which Central Excise duty is payable. - AT

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