Valuation - The Appellants are not clearing the seat covers ...
Central Excise
June 18, 2017
Valuation - The Appellants are not clearing the seat covers along with Water Closets in all cases, does not take away the basic fact that these seat covers are essential parts of Water Closets - the value of seat covers supplied along with the Water Closets should form part of the assessable value of Water Closets.
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