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Central Excise - Highlights / Catch Notes

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Valuation - cost of design and development of art work - as per ...

Central Excise

April 14, 2017

Valuation - cost of design and development of art work - as per the clear provision made in the Central Excise Valuation Rules, 2000 w.e.f 01/07/2000 - for the entire period involved in the present case, the cost of art work provided by the customers to the appellant is includable in the assessable value. - AT

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