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Central Excise - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Transaction value as defined under Section 4(3)(d) - ‘the ...

Central Excise

March 7, 2016

Transaction value as defined under Section 4(3)(d) - ‘the advertisement expenditure incurred by a manufacturers’ customer can be added to the sale price for determining the assessable value, only if the manufacturer has an enforceable legal right against the customer to insist of the incurring of such advertisement expenses by the customer - AT

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