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Central Excise - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Valuation - inclusion of discounts in assessable value - There ...

Central Excise

July 20, 2018

Valuation - inclusion of discounts in assessable value - There is no element of advertisement in the discount given by the appellant company in clearance of the Demo Cars - further, the SCN are against the concept of transaction value under Section 4 of the Act.

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