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Central Excise - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Valuation - place of removal - The transaction value in the ...

Central Excise

November 21, 2018

Valuation - place of removal - The transaction value in the present case is the value at which the Silicon Manganese has been sold by the appellant at its factory gate, while transferring the unsold portion thereon to the Depot. Apparently and admittedly, the excise duty has been paid by the appellant at the said value. - Demand set aside.

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