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Central Excise - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

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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