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Central Excise - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Valuation - relating parties - allowed 25% discount to sole ...

Central Excise

June 28, 2016

Valuation - relating parties - allowed 25% discount to sole buyer - the buyer is also holding company or a subsidiary company of the assessee. - Working in the same premises or the trading firm using the logo and name of the manufacturing firm by itself are of no consequence to consider the transaction value as tainted. - Demand set aside - AT

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