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Central Excise - Highlights / Catch Notes

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MRP based Valuation - inclusion of ‘optional service charges and ...

Case Laws     Central Excise

October 17, 2018

MRP based Valuation - inclusion of ‘optional service charges and ‘rustproof protection charges’ in the ‘maximum retail price’ for assessment - There is no evidence that, in the present proceedings, the marked price had been altered at any stage subsequently - Option charges cannot be included in the MRP

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