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Central Excise - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Valuation - inclusion of profit earned on transportation charges ...

Central Excise

January 11, 2019

Valuation - inclusion of profit earned on transportation charges - due to transportation in their own vehicle, manufacturer has earned the profit on account of transportation of the goods - In any case, transportation charges are not includable in the assessable value of the goods as freight charges are separately shown in the Invoice.

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