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Central Excise - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Valuation - inclusion of cost of design and drawing - The ...

Central Excise

August 22, 2018

Valuation - inclusion of cost of design and drawing - The drawings supplied by the customers being only dimensions of the components could therefore have no value - there is no justification to hold that the cost of drawings supplied by the customers is required to be included in the assessable value of the final product.

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