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Central Excise - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

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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