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Central Excise - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Valuation - inclusions - whether value of depreciation on ...

Case Laws     Central Excise

May 25, 2018

Valuation - inclusions - whether value of depreciation on technical know-how and the royalty paid to Directors of the assessee have to be included in the assessable value of the goods cleared by them? - No effort has been made in the show cause notice for amortization of the cost of die and development charges toward the final product cleared by the appellant. Therefore, the show cause notice is defective. - AT

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