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Central Excise - Highlights / Catch Notes

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When there are separate contract for sale of the goods and for ...


Transportation Charges Excluded from Assessable Value for Excise Duty if Separate Contracts Exist for Goods and Transport.

August 11, 2016

Case Laws     Central Excise     AT

When there are separate contract for sale of the goods and for transportation etc., it is held that the said transportation charges can not be included in the assessable value of the goods for the purposes of computation of Central Excise duty. - AT

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