Valuation - removal of goods on transfer of right to use - ...

Central Excise

January 16, 2018

Valuation - removal of goods on transfer of right to use - Notwithstanding the clearances being shown as stock-transfer to Head office, this was only a routing on paper only, however in actuality the impugned servers were delivered in the same condition as they were removed, to the theatre owners. Possibly, appellant had followed such a tedious billing route for accounting reasons - issue of valuation decided against the assessee - AT

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Valuation - removal of goods on transfer of right to use - ...

Central Excise

January 16, 2018

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