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Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Valuation - Inclusion of expenditure in developing the art work ...


Artwork & Plate-Making Costs Excluded from Assessable Value if Not Used in Central Excise Valuation Process.

October 24, 2015

Case Laws     Central Excise     AT

Valuation - Inclusion of expenditure in developing the art work and plate making charges - If such plates or art work is not being used then we do not find any reason to include the expenditure so made in the assessable value - AT

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