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Central Excise - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Valuation - inclusion of royalty charges in the assessable value ...

Case Laws     Central Excise

November 1, 2019

Valuation - inclusion of royalty charges in the assessable value - Royalty Charges is shown as Sales & Distribution overhead in the appellant’s books of account. This itself proves that the Royalty Charges is indeed included in the transaction value - Demand set aside.

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