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Central Excise - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Valuation - inclusion of prices of moulds - the moulds did not ...


Central Excise: Moulds' Value Not Included in Assessable Goods Value Without Supporting Evidence.

November 17, 2018

Case Laws     Central Excise     AT

Valuation - inclusion of prices of moulds - the moulds did not belonged to the buyer of the material. - In absence of this evidence, the value of moulds cannot be separately included in the assessable value of the goods

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