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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