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Central Excise - Highlights / Catch Notes

Home Highlights September 2017 Year 2017 This

Valuation - includibility - transportation, laying, joining, ...

Case Laws     Central Excise

September 5, 2017

Valuation - includibility - transportation, laying, joining, testing charges - place of removal - there is no scope for the respondent to claim deduction since transfer of property of the goods did not pass at the factory gate but transfer thereof occurred after value addition made thereto at the site

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