Revenue Neutrality - Levy of differential liability - price ...
Price Variation Clause Ensures Revenue Neutrality; Duty Paid Becomes Credit for Sister Unit, Maintaining Exchequer Balance.
May 18, 2023
Case Laws Central Excise AT
Revenue Neutrality - Levy of differential liability - price variation clause - The entire exercise is revenue neutral as the duty paid by them will be available as credit for their sister unit - As the entire exercise would be revenue neutral, there is no loss of revenue to the exchequer. - AT
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