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Valuation of goods - whether the amount collected by the respondent assessee 1 on the invoice value as incentive is includible in the value of goods on payment of central excise duty - Held No - SC

Central Excise - Valuation of goods - whether the amount collected by the respondent assessee @ 1% on the invoice value, as incentive, is includible in the value of goods on payment of central excise .....

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