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Central Excise - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Refund claim - Duty under protest paid - Cost of third party ...


Dispute Over Including Third-Party ESS Test Costs in Transaction Value for Duty Refund Claim.

December 2, 2013

Case Laws     Central Excise     AT

Refund claim - Duty under protest paid - Cost of third party test – Transaction value -the cost of ESS test whether it is paid to a third party or paid to the seller himself is includable. - AT

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