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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Valuation - inclusion of ‘erection, commissioning and ...


Erection and installation charges included in assessable value for duct structures under tax rules.

February 21, 2017

Case Laws     Central Excise     AT

Valuation - inclusion of ‘erection, commissioning and installation charges’ in the assessable value of ‘duct and duct support structures’ - The expenditure on such activities would form part of the assessable value of the machinery and equipment - AT

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