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Central Excise - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Valuation - inclusion of royalty in assessable value - The ...

Case Laws     Central Excise

May 7, 2018

Valuation - inclusion of royalty in assessable value - The running royalty is includible in the assessable value of blooms/bars cleared by the KCSSL, as the royalty is not in the nature of brand or IPR but in the nature of Techn0104' Transfer Fee for the purpose of Casting Specialty Alloy. - AT

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