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Central Excise - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Valuation - includibility - related party transaction - whether ...


Dealers Sharing Ad Costs in Related Party Transactions Not an Extraneous Consideration for Central Excise Value.

May 30, 2017

Case Laws     Central Excise     AT

Valuation - includibility - related party transaction - whether the allegation of dealers sharing portion of the advertisement expenses, will constitute a extraneous consideration, in addition to the price charged and hence, whether such consideration will require to be included in the assessable value? - Held No - AT

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