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Central Excise - Highlights / Catch Notes

Home Highlights January 2013 Year 2013 This

Gift to dealers - Whether includible in assessable value - There ...


Court to Decide if Dealer Gift Diaries Affect Central Excise Assessable Value; Evidence of Business Promotion Lacking.

January 14, 2013

Case Laws     Central Excise     AT

Gift to dealers - Whether includible in assessable value - There is no evidence on record to show that these diaries have been provided by the appellants for their exclusive benefit or promotion of their business. - AT

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