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Central Excise - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Valuation - includibility - expenditure on sales promotion ...

Case Laws     Central Excise

October 18, 2018

Valuation - includibility - expenditure on sales promotion activities namely distribution of diaries and calendars to the buyers jointly with the appellants and while 50% of the expenditure had been borne by the appellant, remaining 50% had been borne by the dealers - the same would not be includible in the assessable value.

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