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Central Excise - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

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

Central Excise

March 5, 2016

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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