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Central Excise - Highlights / Catch Notes

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Valuation - value of bought-out items like bolts, nuts, corner ...


Bought-out items like bolts and nuts excluded from assessable value u/s 4 of Central Excise Act, 1944.

April 29, 2017

Case Laws     Central Excise     AT

Valuation - value of bought-out items like bolts, nuts, corner plate etc. cannot be included in the assessable value of other manufactured goods cleared by the appellant in terms of section 4 of the Central Excise Act, 1944 - AT

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