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Central Excise - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Valuation - inclusion of value of the durable containers ...

Case Laws     Central Excise

March 13, 2019

Valuation - inclusion of value of the durable containers supplied by customers - rule 6 implies that the ownership, whether in physical form or monetised form, should vest with the appellant for it to be construed as additional consideration. No such case has been made out in the records.

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