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Central Excise - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Valuation of goods - Suppression of value - until and unless ...


Revenue Must Prove Value Suppression by Advances Before Adding Notional Interest in Goods Valuation Cases.

May 16, 2015

Case Laws     Central Excise     AT

Valuation of goods - Suppression of value - until and unless the Revenue is able to prove that the value is suppressed due to the advances taken, the notional interest cannot be added. - AT

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