Valuation - royalt - The value of design, drawing and technical ...
Intellectual property contributions like design and technical know-how must be included in assessable value for excise tax.
March 22, 2017
Case Laws Central Excise AT
Valuation - royalt - The value of design, drawing and technical know-how, provided free of charge, should form part of the assessable value of power units manufactured and cleared by AVTEC to FIPL - AT
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