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Central Excise - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Valuation of goods - It is observed that after erection of the ...

Case Laws     Central Excise

December 19, 2023

Valuation of goods - It is observed that after erection of the furnace, the bought-out items are part of the immovable property - the value of bought out items, which are traded goods of the Appellant, are not includable in the assessable value for the purpose of charging central excise duty. - AT

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