Valuation - cost of packing material received free of cost - If ...
Excise Duty Valuation Excludes Free Packing Costs if Goods Marketable Without Containers; Containers and Testing Not Included.
May 3, 2017
Case Laws Central Excise AT
Valuation - cost of packing material received free of cost - If some goods are marketable without being put into the containers, the cost of containers including their testing charged would not be includible in the assessable value - AT
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