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Central Excise

Valuation - inclusion of value of the durable containers...

Value of Customer-Supplied Containers u/r 6: Not Additional Consideration Without Appellant Ownership Evidence.

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Central ExciseMarch 13, 2019Case LawsAT

Valuation - inclusion of value of the durable containers supplied by customers - rule 6 implies that the ownership, whether in physical form or monetised form, should vest with the appellant for it to be construed as additional consideration. No such case has been made out in the records.

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