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Central Excise - Highlights / Catch Notes

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Determination of assessable value of the halogen capsules ...

Central Excise

April 23, 2015

Determination of assessable value of the halogen capsules cleared by the 100% EOU (Unit-I) to the DTA unit - ontemporaneous import price of identical goods or similar goods into India - the import price of gold coated Halogen Capsules was not relevant as the 100% EOU (Unit-I) was not manufacturing such halogen capsules. - AT

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