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Central Excise - Highlights / Catch Notes

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Valuation - inclusion of bought out items - The show cause does ...

Central Excise

May 4, 2018

Valuation - inclusion of bought out items - The show cause does not specify as to what are the bought out goods and how they have been considered as critical goods and what is the basis of arriving at assessable value - when the bought out goods are not being part of any excisable goods at the time of their clearances in that case no duty can be demanded. - AT

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