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Central Excise - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Valuation of goods - Undervaluation - determination of cost of ...

Central Excise

November 14, 2015

Valuation of goods - Undervaluation - determination of cost of production as per CAS-4 - inclusion of interest expenditure, depreciation and profit margin - tribunal has rightly concluded that three elements are not to be included in the cost of production - SC

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