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Central Excise - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Valuation - raw material supplied free of cost by the buyers - ...

Central Excise

May 22, 2017

Valuation - raw material supplied free of cost by the buyers - the value of the materials, components, parts supplied free of cost by the buyer to the appellants for use in the machinery manufactured on their behalf, was additional consideration flowing directly or indirectly form the buyer to the appellant and should have been added in the transaction value of the said machinery - AT

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