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Central Excise - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Assessable value - the “master charges” are collected for ...


"Master Charges" for Holograms Must Be Included in Assessable Value as Additional Consideration for Tax Purposes.

March 5, 2016

Case Laws     Central Excise     AT

Assessable value - the “master charges” are collected for producing specific holograms for their clients and the masters are returned to the clients once the required supplies are made. When the appellant receive these charges as additional consideration for holograms, they are liable for inclusion in the assessable value. - AT

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