Central Excise - Valuation - Inclusion of royalty charges in the assessable value - Regarding

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..... of Revenue) Central Board of Excise and Customs, New Delhi Subject : Central Excise - Valuation - Inclusion of royalty charges in the assessable value - Regarding. I am directed to say that doubts have been expressed from some quarters regarding inclusion/ exclusion of royalty charges in the assessable value of excisable goods. The matter was discussed in the South Zone Collectors Tar .....

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..... conference. Accordingly, it is held that royalty charges received by the assessee are includible in computing the assessable value as per Rule 5 of the C.Ex. (Valuation) Rules 1975. 3. The field formations may be informed accordingly. 4. Receipt of this circular may please be acknowledged. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxma .....

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