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Central Excise - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Manufacture - excisability of food flavours - Valuation - ...

Central Excise

January 9, 2017

Manufacture - excisability of food flavours - Valuation - inclusion of amount paid for Royalty - the food flavours were “prepared” by mixing of various essences (odoriferous substances) - tribunal has returned a cryptic finding - matter remanded back - SC

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