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Central Excise - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Valuation - inclusion of price of warranty services in ...

Case Laws     Central Excise

September 7, 2018

Valuation - inclusion of price of warranty services in assessable value - Although the amounts become payable only later, in our view, this would still come within the scope of the definition of the type of warranty charges that would be required to be incorporated into “transaction value” for the purposes of Section 4(3)(d) of the Act.

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