Valuation - The Appellants are not clearing the seat covers ...
Seat Covers Must Be Included in Water Closet Value, Despite Inconsistent Clearing by Appellants.
June 18, 2017
Case Laws Central Excise AT
Valuation - The Appellants are not clearing the seat covers along with Water Closets in all cases, does not take away the basic fact that these seat covers are essential parts of Water Closets - the value of seat covers supplied along with the Water Closets should form part of the assessable value of Water Closets.
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