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Central Excise - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Valuation - area based exemption - allegation of payment of duty ...

Central Excise

April 11, 2014

Valuation - area based exemption - allegation of payment of duty on higher value - once the department accepts that appellant’s sales are on FOR basis, Rule 5 of CE Valuation Rules, for exclusion of freight, has no application to this, has been wrongly invoked. - AT

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