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Central Excise - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Valuation - The inclusion of product development charges in the ...


Court Rules Against Including Product Development Charges in Conversion Costs for Job-Worked Medicaments.

September 2, 2013

Case Laws     Central Excise     AT

Valuation - The inclusion of product development charges in the conversion charges for the job-worked medicaments, regardless of the fact that only some of the medicaments specified in the debit note were supplied by the job worker would ipso facto indicate the fallacy of the Department’s claim that the product development charges covered by the debit note were to be treated as part of the cost of conversion - AT

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