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Central Excise - Highlights / Catch Notes

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Valuation - raw material supplied free of cost by the buyers - ...


Free Materials Impact Machinery Valuation: Include in Transaction Value for Tax Under Central Excise Rules.

May 22, 2017

Case Laws     Central Excise     AT

Valuation - raw material supplied free of cost by the buyers - the value of the materials, components, parts supplied free of cost by the buyer to the appellants for use in the machinery manufactured on their behalf, was additional consideration flowing directly or indirectly form the buyer to the appellant and should have been added in the transaction value of the said machinery - AT

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