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Central Excise - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Valuation - inclusion of packing material supplied by customer ...

Case Laws     Central Excise

July 29, 2018

Valuation - inclusion of packing material supplied by customer in assessable value - in terms of section 4 read with Rule 6 of valuation Rules, 2000, the packing material supplied free of cost by the customer is includable in the transaction value (Assessable Value) and the same will be chargeable to excise duty.

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