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Valuation - receipt of additional consideration through Debit Notes - the duty liability cannot be demanded entirely on the amounts of debit notes so raised; cum-duty benefit needs to be extended to them - Tri

Central Excise
November 16, 2016

Valuation - receipt of additional consideration through Debit Notes - the duty liability cannot be demanded entirely on the amounts of debit notes so raised; cum-duty benefit needs to be extended to them - Tri

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