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Central Excise - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Valuation - transmission towers - inclusion of value of nuts and ...


Transmission Tower Valuation Excludes Nuts and Bolts; Trading Activity Not Subject to Duty or Value Inclusion.

July 29, 2018

Case Laws     Central Excise     AT

Valuation - transmission towers - inclusion of value of nuts and bolts in assessable value - The transaction of the nuts and bolts is clearly a trading activity on which neither the duty can be demanded nor the value thereof can be included in the value of transmission towers.

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