Valuation - manufacture of DG set - inclusion of pre-delivery ...
Case Laws Central Excise
January 18, 2020
Valuation - manufacture of DG set - inclusion of pre-delivery inspection charges - The activity of filling of Diesel in the DG Set at the site Company is at most can be considered as pre-delivery inspection charges. - the charges for pre- delivery inspection is not includable in the Assessable Value.
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